The tariff classification of an infra-red sauna from Japan

NY 889954 September 27, 1993 CLA-2-85:S:N:N3:113 889954 CATEGORY: Classification TARIFF NO.: 8516.79.0080 Mr. Kevin Uyeda Sagano USA, Inc. 2961-A East Manoa Road Honolulu, Hawaii 96822 RE: The tariff classification of an infra-red sauna from Japan Dear Mr. Uyeda: In your letter dated August 31, 1993, you requested a tariff classification ruling. The merchandise is the Sagano Long-Wave Infra-red Sauna. It is an electrically powered heating device, 53 inches high, 26 inches wide and 34.5 inches deep. It contains a built in light and chair. The applicable subheading for the sauna will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrothermic appliances of a kind used for domestic purposes, other electrothermic appliances. The rate of duty will be 5.3 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