The tariff classification of a hairdressing appliance from Brazil

NY K88762 September 13, 2004 CLA-2-85: RR:NC:N1:113 K88762 CATEGORY: Classification TARIFF NO.: 8516.30.0040 Ms. Anamary Batista Oxford Group USA 2305 N. W. 107th Avenue Suite 2m45, Mailbox 56 Miami, FL 33172 RE: The tariff classification of a hairdressing appliance from Brazil Dear Ms. Batista: In your letter dated August 13, 2004, you requested a tariff classification ruling. The merchandise is known as the Tanagra Nanokeratinizing System, a commercial, hair treatment appliance used by beauty salons. The system is designed to improve the condition of hair damaged by the chemical agents and processes used in dying and straightening, as well as natural environmental damage, such as sun, wind, and rain. It consists of an electrothermic, vaporizing machine that is connected to a diffuser brush by a long, plastic tube. Two glass vials of hair treatment fluids are included. After washing the client’s hair with an anti-residue shampoo, the beautician uses the system to apply a fine, cold mist of keratin nanomolecules to the hair through the diffuser brush. The keratin deposits fill any flaws or fissures in the hair fibers. Any remaining water in the hair is then evaporated with a blow-dryer or iron. The beautician then repeats the procedure with a second product, a finalizing fluid that causes a polymerizing reaction to coat the hair fibers with a water insoluble polymer. The applicable subheading for the Tanagra Nanokeratinizing System will be 8516.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for electrothermic hairdressing or hand-drying apparatus, other hairdressing apparatus, other. The rate of duty will be 3.9 percent ad valorem. Articles classifiable under subheading 8516.30.0040, HTS, which are products of Brazil, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "T-GSP". 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