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NY L82611




March 9, 2005

CLA-2-94:RR:NC:SP:230 L82611

CATEGORY: CLASSIFICATION

TARIFF NO.: 9406.00.4000; 8519.99.0045; 8516.29.0090

Ms. JoAnne Maughan
Lakoda, Inc.
P.O. Box 1088
Otis Orchards, WA 99027

RE: The tariff classification of saunas from China.

Dear Ms. Maughan:

In your letter dated December 27, 2004, together with a supplementary submission received here on February 15, 2005, you requested a tariff classification ruling.

Your request concerns four types of “infrared saunas,” all of which are illustrated and described in accompanying literature.

The “four-person sauna” is a complete, room-like wooden enclosure consisting of a floor, four walls and a ceiling. The unit measures 71” x 50” x 77”(H), and includes a door, windows and a skylight vent. It is equipped with built-in reflector-type infrared thermal heating devices, bench-style seat, lighting, audio CD player with speakers, and control panel. The literature indicates that the sauna “plugs into any 120-volt outlet with a 20-amp plug.” You state that the sauna will be imported in partially assembled condition, and that the “sides, bottom and top must be clipped together” to set it up.

The “three-person sauna” is essentially the same, except that its dimensions are 61” x 45” x 77”(H).

The “two-person sauna” is also essentially the same, except that its dimensions are 47” x 39” x 75”(H).

The applicable subheading for the four-person, three-person and two-person saunas, not including their CD players with speakers (which will be classified separately), will be 9406.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for prefabricated buildings of wood. The rate of duty will be 2.6%.

The applicable subheading for the CD players with speakers will be 8519.99.0045, HTS, which provides for other (than certain enumerated) sound reproducing apparatus, not incorporating a sound recording device: optical disc (including compact disc) players. The rate of duty will be Free.

The “one-person sauna” differs significantly from the other models described above, and cannot be characterized as “room-like,” since there is insufficient space in which to stand up or walk around. It is instead a relatively small (26” x 46” x 45”(H)) cabinet-like wooden structure with a hinged, lift-up wooden cover. The user simply climbs into the seat, pulls down the cover, and sits inside the closed unit. The article is again equipped with electric infrared heating emitters and a control panel, but there is no door, window or CD player.

The applicable subheading for the one-person sauna will be 8516.29.0090, HTS, which provides for other (than certain enumerated) electric space heating apparatus. The rate of duty will be 3.7%.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.

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 Paul Garretto at 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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