NY 843114

July 24, 1989

CLA-2-85:S:N:N1:113 843114

CATEGORY: Classification

TARIFF NO.: 8516.29.0090

Mr. C. Kubli
James J. Boyle & Co.
529 Commercial Street
San Francisco, CA 94111

RE: The tariff classification of home saunas from Japan.

Dear Mr. Kubli:

In your letter dated June 29, 1989 you requested a tariff
classification ruling on behalf of Watahan Homesauna of Tokyo,
Japan.

The item for which you requested classification is a home sauna. The sauna consists of an electric zirconia ceramic heater which is housed in a portable, expandable wooden enclosure. Other devices such as thermostat, control panel, and bench are included in the housing. The sauna incorporates no water or steam, but operates solely by means of the emission of "super extreme" infrared rays from the heating apparatus.

The applicable subheading for the home sauna will be 8516.29.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric space heating apparatus. The rate of duty will be 3.7 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport