Código SA para saunas con radiadores infrarrojos

CN Code :

Infrared sauna item number 2742 (for illustrations, see attachment), - a free-standing corner cabin for up to four people made of fir wood with built-in benches, with a glass door, two glass windows, eight built-in ceramic infrared radiators (heat radiators), an ionizer attached to the rear wall , LED panel for color light therapy, interior and exterior lighting, control unit with display and built-in radio with MP3, USB port, AUX input, SD card slot and speakers, disassembled into component parts, dimensions 150 x 150 x 190 cm, - for a voltage of 230 volts and an output of 2400 watts, - intended for use in infrared heat therapy, for generating ionized air and for relaxation and promoting well-being in the household. The infrared heat radiators give the assembled goods their essential character. "Other household electric heating appliance, not covered by subheadings (HS) 8516 50 to 8516 72, not a deep fryer - composite product consisting of infrared heater (characteristic), ionizer, wooden cabin and lighting and radio system, not yet assembled"^[1]

^[1]. DEBTI18286/20-1#690683

HTS Code :

The tariff classification of a portable infrared sauna from China.

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.^[1]

^[1]. https://rulings.cbp.gov/ruling/N333797