N014084 N0 Ruling Active

The tariff classification of a garment drying station from China

Issued July 27, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8414.59.6095

Headings: 8414

Product description

Descriptive literature and illustrations were provided. The item you plan to import is described as a Hamilton Beach Quick Dry Garment Drying Station. The product is a household appliance that contains no heating element and uses forced air to dry garments. It features a motorized fan that forces air across damp clothes as they rest on removable shelves that are part of the appliance. In addition, the drying station includes accessories to hang drying clothes. 

CBP rationale

The applicable subheading for the garment drying station will be 8414.59.6095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other fans.

Full text

N014084 July 27, 2007 CLA-2-84:RR:E:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8414.59.6095 Mr. Tripp Dillard Hamilton Beach/Proctor-Silex, Inc. 4421 Waterfront Drive Glen Allen, VA 23060 RE: The tariff classification of a garment drying station from China Dear Mr. Dillard: In your letter dated July 11, 2007 you requested a tariff classification ruling. Descriptive literature and illustrations were provided. The item you plan to import is described as a Hamilton Beach Quick Dry Garment Drying Station. The product is a household appliance that contains no heating element and uses forced air to dry garments. It features a motorized fan that forces air across damp clothes as they rest on removable shelves that are part of the appliance. In addition, the drying station includes accessories to hang drying clothes.  The applicable subheading for the garment drying station will be 8414.59.6095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other fans. The rate of duty will be 2.3 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

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