The tariff classification of electric curling irons from China

NY D85154 November 25, 1998 CLA-2-85:RR:NC:N1:113 D85154 CATEGORY: Classification TARIFF NO.: 8516.32.0020 Mr. John Mayorek Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of electric curling irons from China Dear Mr. Mayorek: In your letter dated November 18, 1998, you requested a tariff classification ruling. The merchandise is a variety of electric curling irons (models 2010AXA, 2011AXA and 2012AXA). They consist of an aluminum or metal barrel, a heater element, a switch and a molded plastic housing with an electric cord. The applicable subheading for the curling irons will be 8516.32.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for electrothermic hairdressing apparatus, other hairdressing apparatus, curlers. The rate of duty will be 3.9 percent ad valorem.  Statistical annotations are not included in the legal text of the HTS. [HTSUS, General Statistical Note 2; Tariff Act of 1930 as amended by  1204(a) of the Omnibus Trade and Competitiveness Act of 1988, Pub.L. 100-418, 102 Stat. 1107, 1148 (1988)]. Therefore, the statistical annotations have no legal status. The statistical annotations are present primarily for the collection of data with respect to goods imported into the Customs territory of the United States. The language at the statistical level is provided as a convenience and the statistical annotations in the tariff are subject to change. Unlike the legal text of the HTSUS, the statistical annotations are established by the Secretary of the Treasury, the Secretary of Commerce, and the United States International Trade Commission, pursuant to 19 U.S.C.  1484(f). It must be recognized that the application of the GRIs to the statistical annotations is not required under the Harmonized Tariff Schedule. GRI 6, which applies to the classification at the subheading level, is limited to the determination of the legal classification of the merchandise. By contrast, the determination of the appropriate statistical annotation is a matter committed to the authority of the Committee as mentioned, rather than the legal classification of the goods. Accordingly, there is no legal requirement that GRI 6 apply to the determination of the appropriate statistical annotation. The statistical annotations compared in this subheading are "curlers" and "other." Since electric curling irons are appliances which curl the hair, there is no compelling reason not to enter them under the description "curlers" which is more specific than "other." Should this be a problem, requests for changes in any of the requirements for statistical reporting may be submitted to: The Chairman Committee for Statistical Annotation of Tariff Schedules United States International Trade Commission Washington, DC 20436  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 212-466-2084. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division