The tariff classification of a curling iron kit from China

NY L83820 April 15, 2005 CLA-2-85:RR:NC:N1:113: L83820 CATEGORY: Classification TARIFF NO.: 8516.32.0020 Mr. Mike Padesky Rayovac Corporation 601 Rayovac Drive Madison, WI 53711-2497 RE: The tariff classification of a curling iron kit from China Dear Mr. Padesky: In your letter dated March 8, 2005 and received by this office on April 4, 2005, you requested a tariff classification ruling. The sample you submitted is the Remington Hotshot Deluxe 3-in-1 Styling Kit (item number SI-250KT). It is a hand-held, electric curling iron with three interchangeable styling attachments. The attachments are the triple waver, the cone spiral, and the barrel curler. The curling iron includes a plastic carry bag with a zipper and a double handle. The applicable subheading for the curling kit will be 8516.32.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for electrothermic hairdressing or hand-drying apparatus, other hairdressing apparatus, curlers. The 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. 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