The tariff classification of a steamer iron from China

NY 867448 October 3, 1991 CLA-2-85:S:N:N1:113 867448 CATEGORY: Classification TARIFF NO.: 8516.40.4000 Mr. Sheldon Stone ETA Import and Export Ltd. 248-06 Rockaway Blvd. Jamaica, NY 11422 RE: The tariff classification of a steamer iron from China Dear Mr. Stone: In your letter dated September 27, 1991 on behalf of E. Mishan and Sons, you requested a tariff classification ruling. The sample you submitted is a garment steamer/steamer iron. It is constructed primarily of plastic and operates through a 110 volt electrical connecting cord. The item is of a type commonly known as a domestic iron. The applicable subheading for the steamer iron will be 8516.40.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for electric flat irons. The rate of duty will be 5.6 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport