The Tariff Classification of a "Shoe Heater" and "Shoe Drier" from Germany

NY K86714 June 30, 2004 CLA-2-85:RR:NC:N1:112 K86714 CATEGORY: Classification TARIFF NO.: 8543.89.9695 Ms. Hanna Hildmann 34 Popple Swamp Rd Washington Depot, CT 06794 RE: The Tariff Classification of a “Shoe Heater” and “Shoe Drier” from Germany Dear Ms. Hildmann: In your letter dated June 3, 2004, you requested a tariff classification. The “Shoe Heater”, sample submitted, is an electrical device consists of a pair of insoles, a set of rechargeable batteries and a charger. It is designed to be worn inside a shoe to provide warmth. The “Shoe Drier”, sample submitted, is an electrical device that contains a heating element in an elliptical housing. When inserted into a pair of damp shoes or boots, the “Shoe Drier” can dry them quickly. The applicable subheading for the Shoe Heater” and “Shoe Drier” will be 8543.89.9695, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical machines and apparatus, …, not specified or included elsewhere in Chapter 85, HTS. The rate of duty will be 2.6 percent ad valorem. 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 Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division