CLA-2-84:RR:NC:1:104 B88990

Mr. In Kim
Trimex Marketing, Inc.
11602 Knott St., Suite 11
Garden Grove, CA 92841

RE: The tariff classification of a drinking water cooler/heater from Korea.

Dear Mr. Kim:

In your letter dated August 18, 1997 you requested a tariff classification ruling.

The Dual Quick Water Dispenser is a drinking water cooler that can also provide hot water for coffee, tea or soup. The unit has a compression type refrigeration system and employs a band heater for hot water.

The applicable subheading for the Dual Quick Water Dispenser will be 8418.69.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other refrigerating or freezing equipment. The rate of duty will be 1.2 percent.

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 Robert Losche at 212-466-5670.

Sincerely,

Robert B. Swierupski
Director
National Commodity
Specialist Division