CLA-2-69:S:N:N3:227 849672

Ms. Susan E. Carr
C.J. Tower Inc.
128 Dearborn Street
Buffalo, N.Y. 14207-3198

RE: The tariff classification of macerating toilet systems from France.

Dear Ms. Carr:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : February 7, 1990.

ON BEHALF OF : Sanitary for All Ltd.

DESCRIPTION OF MERCHANDISE : The items are described as ceramic toilet systems. The "Saniplus" system is a ceramic toilet that has a box with an electrical motor connected to it; the system liquifies human waste and paper by means of a rotating blade, pumping the waste into the sewer system. The "Sanicompact" is a compact china toilet system which has the motor built in the base and pumps only its own waste away. It is assumed the "Saniplus" system also is made of china.

HTS PROVISION : Ceramic sinks, washbasins, water closet bowls, flush tanks and similar sanitary fixtures, of porcelain or china.

HTS SUBHEADING : 6910.10.00.

RATE OF DUTY : 7.2 percent ad valorem.

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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