The tariff classification of "Relax-a-Mist" vaporizers fromCanada

NY 868722 November 27, 1991 CLA-2-85:S:N:N1:113 868722 CATEGORY: Classification TARIFF NO.: 8516.10.0080 Mr. Wayne N. Snook Leisure Baths, Ltd. Unit 18 - 30 Capilano Way New Westminster, B.C., Canada V3L 5M2 RE: The tariff classification of "Relax-a-Mist" vaporizers from Canada Dear Mr. Snook: In your letter dated October 8, 1991, you requested a tariff classification ruling. The merchandise is the "Relax-a-Mist" water vaporizer, models JR-1, JR-2, JR-3, and JR-4. The item consists of a coil in a unit intended to be permanently installed in residential bathrooms to the water supply. The electric heating element boils water, allowing the home owner to take a steam bath. It appears that larger units may be used in spas. The applicable subheading for the water vaporizers will be 8516.10.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for electric instantaneous or storage water heaters and immersion heaters. The rate of duty will be 3.7% ad valorem. Goods classifiable under subheading 8516.10.0080, HTS, which have originated in the territory of Canada, will be entitled to a 2.5 % ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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