The tariff classification of a hair styling brush from China.

NY K83206 March 8, 2004 CLA-2-85:RR:NC:N1:113 K83206 CATEGORY: Classification TARIFF NO.: 8516.32.0040 Ms. Maurine Cecil American Shipping Company, Inc. 140 Sylvan Avenue Englewood Cliffs, NJ 07632 RE: The tariff classification of a hair styling brush from China. Dear Ms. Cecil: In your letter dated February 6, 2004, you requested a ruling on behalf of Revolutionary Products on tariff classification. The sample you provided is the REVO Styler Rotating Hot Air Brush. The article runs on AC power. The brush head rotates and blows hot air to curl or straighten the hair. In your letter, you mention two possible classifications for the item, heading 8509, HTS, and heading 9603, HTS. The Explanatory Notes to the HTS, Section XVI 85.09, state that “this heading does not include … (m) Electro-thermic domestic appliances (heading 85.16).” Furthermore, in Bausch & Lomb, Inc. v. United States, 957 F. Supp. 281, 19 ITRD 1216 (Ct. Int'l Trade 1997), the Court ruled that heading 9603, HTS, did not include electrically powered brushes. The present item is an electrothermic hair styler that straightens as well as curls. The applicable subheading for this product will be 8516.32.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for electrothermic hair dressing or hand-drying apparatus, other hair dressing apparatus, other. The general rate of duty will be 3.9 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.). 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