N322029 N3 Ruling Active

The tariff classification of two heating pads from China.

Issued October 20, 2021 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8516.79.0000

Headings: 8516

Product description

Images were submitted in lieu of samples. There are two products under consideration. The three other items submitted with your request will be addressed in ruling N322254. The two articles are both described as 12-inch by 24-inch, 100-watt heating pads with double-winding heating wire. The first pad is incorporated into a polyester fabric exterior and features a detachable controller with nine temperature settings and nine auto-off settings. The second pad has a polyvinyl chloride (PVC) exterior and a polyester cloth cover. It includes a non-detachable controller with three temperature settings and one auto-off setting.

CBP rationale

The applicable subheading for these two heating pads will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "[e]lectric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof: [o]ther electrothermic appliances: [o]ther.

Full text

N322029 October 20, 2021 CLA-2-85:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 8516.79.0000 Ms. Shirley Moore Lisa Ragan Customs Brokerage One Clay Place Hapeville, GA 30354 RE: The tariff classification of two heating pads from China. Dear Ms. Moore: In your letter dated October 5, 2021, you requested a tariff classification ruling on behalf of your client, Pekatherm USA, LLC. Images were submitted in lieu of samples. There are two products under consideration. The three other items submitted with your request will be addressed in ruling N322254. The two articles are both described as 12-inch by 24-inch, 100-watt heating pads with double-winding heating wire. The first pad is incorporated into a polyester fabric exterior and features a detachable controller with nine temperature settings and nine auto-off settings. The second pad has a polyvinyl chloride (PVC) exterior and a polyester cloth cover. It includes a non-detachable controller with three temperature settings and one auto-off setting. The applicable subheading for these two heating pads will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "[e]lectric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof: [o]ther electrothermic appliances: [o]ther.” The column one, general rate of duty is 2.7 percent. 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 at https://hts.usitc.gov/current. 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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