CLA-2-84:S:N:N1:106-859160
Mr. C. Kubli
James J. Boyle & Co.
371 Allerton Ave.
So. San Francisco, CA 94080
RE: The tariff classification of a sanitary washer from Japan
Dear Mr. Kubli:
In your letter dated December 18, 1990, on behalf of Naka
Industries, Inc., Burlingame, CA you requested a tariff
classification ruling. You have submitted descriptive
literature.
The Shower Mini RD-7 is a portable, hand held, battery
operated sanitary washer. The device is composed of a water
tank, nozzle, pouch, power switch, rechargeable battery and a
recharging AC adapter. The Shower Mini RD-7 holds approximately
110 cc of water, has a built-in pump operated by the battery, and
sprays the water out through the nozzle. The spray of cold or
warm water is used to wash off dirt. The portable shower mini is
recommended for people who suffer from hemorrhoids or similar
medical conditions, for those who want to use it as a bidet, for
elderly or handicapped persons, and for babies who have delicate
skin.
The applicable subheading for the Shower Mini RD-7 will be
8424.89.0080, Harmonized Tariff Schedule of the United States
(HTS), which provides for other mechanical appliances (whether or
not hand operated) for projecting, dispersing or spraying liquids
or powders. 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