The tariff classification of a hand steam cleaner from China

N168881 June 24, 2011 CLA-2-85:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8516.79.0000 Ms. Kerry Rasmussen Cole International 3033 – 34 Avenue NE P.O. Box 2718, Station M Calgary, Alberta T2P 3C2 Canada RE: The tariff classification of a hand steam cleaner from China Dear Ms. Rasmussen: In your letter dated May 27, 2011 you requested a tariff classification ruling on behalf of your client, Ocean Sales Ltd. Descriptive literature and photographs were included with your submission. The product under consideration is the Smart Living Jr. Hand Steam Cleaner with attachments. This hand-held, household appliance is comprised of a plastic water reservoir, an aluminum diecast boiler and a spray nozzle. The boiler heats water from the reservoir which creates high pressure steam that is used to clean and sanitize ceramic floor boards, counter tops, doors, windows and clothing. The attachments include an assortment of spray nozzles, a towel sleeve and a spray cup with round brush. The steam cleaner also comes with a funnel and a measuring cup. You suggest classification of the steam cleaner under subheading 8424.20.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids…; spray guns and similar appliances;…: spray guns and similar appliances: other. However, based on the information made available, we find that the steam cleaner is more specifically provided for as an electrothermic household appliance of heading 8516, HTSUS, than a mechanical appliance of heading 8424, HTSUS. In addition, a hand-held steam cleaner was previously ruled upon in New York Ruling L82254 as an electrothermic appliance in subheading 8516.79, HTSUS. The applicable subheading for the Smart Living Steam Jr. Hand Steam Cleaner will be 8516.79.0000, HTSUS, which provides for other electrothermic appliances of a kind used for domestic purposes. The rate of duty will be 2.7 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Kenneth T. Brock at (646) 733-3009. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division