The tariff classification of a steam bath system from the Dominican Republic

NY K82709 February 10, 2004 CLA-2-85:RR:NC:N1:113 K82709 CATEGORY: Classification TARIFF NO.: 8516.10.0080 Mr. Dwight Rodriguez Lample Banos Turkos de Puerto Rico, Inc. P.O. Box 22964 San Juan, PR 00931 RE: The tariff classification of a steam bath system from the Dominican Republic Dear Mr. Lample: In your letter dated January 26, 2004, you requested a tariff classification ruling. The merchandise is the Banos Turkos Steam Bath System (item number BT-150-F and BT-140-D). The system consists of a small steam generator, an extension rod, and a plastic cover. Item number BT-150-F also includes a connector hose to channel the steam from the generator into the shower stall. The Banos Turkos Steam Bath System will be installed in standard household bathtub/shower combinations. The extension rod is placed parallel to the existing shower curtain rod. Over both rods, the special plastic covering is placed with the opening in front. The system will produce approximately 30 minutes of steam at a maximum temperature of 75 degrees Celsius with the generator chamber filled with water. The applicable subheading for the steam bath system 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, other water heaters and immersion heaters. The general rate of duty will be free. 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 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division