The tariff classification of a paraffin bath and universal mitt from Hong Kong

NY G86638 February 6, 2001 CLA-2-85:RR:NC:N1:113 G86638 CATEGORY: Classification TARIFF NO.: 8516.79.0000 Ms. Carol Ritchings Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a paraffin bath and universal mitt from Hong Kong Dear: Ms. Ritchings: In your letter dated January 11, 2001, you requested a tariff classification ruling. The sample you submitted is the Paraffin Bath with Universal Mitts, Model PB10. It is an electrothermic device used in the home to warm and moisturize hands and feet. The unit consists of a plastic basin filled with paraffin wax, a pair of mitts, and plastic liners. The universal mitts will be used for both the hands and the feet. The terrycloth Universal Mitts, which may be used to cover either the hands or feet, are 15-1/2" x 7-1/2", with an elasticized opening at one end. They are composed of 97% cotton, 1% polyester, and 2% rubber; we assume rubber to be in the narrow knit fabric which is used to gather the opening. The applicable subheading for the Paraffin Bath, imported alone or with its accessories 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. The rate of duty will be 2.7 percent ad valorem. If imported separately, the mitts would be classifiable in subheading 6307.90.9989, HTS, which provides for other made-up textile articles, other. The rate of duty is 7 percent ad valorem. There are no quota restrictions or visa requirements for this merchandise. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division