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The tariff classification of a Boot Dryer from China
Issued May 20, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N026497 (May 20, 2008)
Tariff classification
HTS codes: 8516.79.0000
Headings: 8516
Product description
The item in question is a boot dryer designed to keep shoes dry and warm. The boot dryer is plugged into an electric outlet and boots are placed on two rods which will allow for drying. The item contains a heating element without a fan.
CBP rationale
The applicable subheading for the boot dryer will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electrictrothemic appliances of a kind used for domestic purposes.
Full text
N026497 May 20, 2008 CLA-2-85:OT:RR:NC:1:102 CATEGORY: Classification TARIFF NO.: 8516.79.0000 Ms. Katherine Tu Budge Industries, LLC Towamencin Corporate Center 1690 Sumneytown Pike Suite 250 Lansdale, PA 19446 RE: The tariff classification of a Boot Dryer from China Dear Ms. Tu: In your letter dated April 17, 2008 you requested a tariff classification ruling. The item in question is a boot dryer designed to keep shoes dry and warm. The boot dryer is plugged into an electric outlet and boots are placed on two rods which will allow for drying. The item contains a heating element without a fan. The applicable subheading for the boot dryer will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electrictrothemic appliances of a kind used for domestic purposes. The rate of duty will be 2.7 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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