N333797

N333797 July 21, 2023 CLA-2-85:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 8516.79.0000 William Paton Kairos Collective Proprietary Limited Company 41 Angove Drive Hillarys, Western Australia 6025 Australia RE: The tariff classification of a portable infrared sauna from China. Dear Mr. Paton: In your letter dated July 4, 2023, you requested a tariff classification ruling. Product information was submitted in lieu of a sample. The merchandise under consideration is the Mobile Infrared Spa, item number TW-PS04XL. This portable sauna is comprised of an iron frame and a nylon cover that has an aluminum coating and features a zipper. Infrared panels are attached to the interior sides and back. The panels utilize Far Infrared (FIR) therapy, which emits low electromagnetic radiation (EMR) thermal waves to warm the body, reaching a maximum room temperature of 140 degrees Fahrenheit or 60 degrees Celsius. The user sets up the frame, pulls the cover over it, attaches the infrared panels, plugs it into a standard electrical outlet and then turns it on with the controller. The mobile sauna will include the following accessories: a foot heating pad, an electrical control device, a folding chair made of a wooden base with a canvas seat, two towels, a hook, a strap, and an instruction manual. Per your correspondence, all items will be imported together as one individual unit. We hold the opinion that this sauna and its accessories would constitute a set for classification purposes, with the sauna imparting the essential character to the set, General Rule of Interpretation 3(b) noted. We agree this product is similar to the portable sauna described in New York ruling N157676, dated April 26, 2011, and as such, it would hold the same classification. The applicable subheading for the Mobile Infrared Spa, item number TW-PS04XL 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 kristopher.burton@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division