In ruling NY N310813, Customs and Border Protection (CBP) determined the classification of a facial steamer. This product is composed of a acrylonitrile butadiene styrene (ABS) plastic outer housing, a removable interior water tank, and an adjustable nozzle to control the direction of the steam. It is operated by a single power button. The steam is created through the use of an aluminum heating element. The product is designed to create heated steam in order to assist in cleansing the user’s face. 
CBP determined that the applicable subheading for the facial steamer is 8516.79.0000, 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%.