F89312 F8 Ruling Active

The tariff classification of a paraffin wax bath with terry cloth wrap from China

Issued July 20, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8516.79.0000, 6307.90.9989

Headings: 6307, 8516

Product description

The system is an electrothermic device used to heat wax to moisturize hands and feet. The device consists of an electrically-heated, plastic basin filled with paraffin wax with included accessories (cotton mitt, cotton bootie, plastic liner bags and terry cloth wrap). The purpose of the accessories is to wrap the extremities of the body to insulate the paraffin placed on them to soothe and soften the skin.

CBP rationale

The applicable subheading for the entire system, including the accessories, when imported put up as a set for retail sale, will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrothermic appliances of a kind used for domestic purposes, other electrothermic appliances, other. The applicable subheading for the terrycloth wrap will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles…Other: Other:Other:Other.

Full text

NY F89312 July 20, 2000 CLA-2-85:RR:NC:N1:113 F89312 CATEGORY: Classification TARIFF NO.: 8516.79.0000; 6307.90.9989 Mr. Arlen T. Epstein Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036 RE: The tariff classification of a paraffin wax bath with terry cloth wrap from China Dear Mr.Epstein: In your letter dated July 6, 2000, on behalf of Remington Products Company, you requested a tariff classification ruling. The sample you provided is the Remington Paraffin Wax Heat Treatment System. The system is an electrothermic device used to heat wax to moisturize hands and feet. The device consists of an electrically-heated, plastic basin filled with paraffin wax with included accessories (cotton mitt, cotton bootie, plastic liner bags and terry cloth wrap). The purpose of the accessories is to wrap the extremities of the body to insulate the paraffin placed on them to soothe and soften the skin. The applicable subheading for the entire system, including the accessories, when imported put up as a set for retail sale, will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrothermic appliances of a kind used for domestic purposes, other electrothermic appliances, other. The rate of duty will be 2.7 percent ad valorem. You have also requested the classification of the terry cloth wrap if imported separately. The item is constructed of woven cotton terrycloth and measures about 25 inches by 8 ½ inches. The wrap is adjustable and closed by Velcro-like strips. The applicable subheading for the terrycloth wrap will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles…Other: Other:Other:Other. The rate of duty will be 7 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 James Smyth at 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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