CLA-2-79:S:N:N3:113 885006
Mr. Joseph L. Giumentaro
Ameri-Can Customhouse Brokers, Inc.
Peace Bridge Plaza
Buffalo, NY 14213-2488
RE: The tariff classification of aqua guns from Canada
Dear Mr. Giumentaro:
In your letter dated April 12, 1993, on behalf of Melnor
Canada, Ltd., you requested a tariff classification ruling.
The merchandise is an aqua gun, model 482C. The aqua gun is
a heavy duty garden hose nozzle. It has a zinc body, soft plastic
clad grip and hard plastic turret. The water flow pattern produced
by the gun can be adjusted by rotating the turret to five different
positions: jet stream, shower, fan, fine mist and mist to jet.
The applicable subheading for the aqua gun will be
7907.90.3000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other articles of zinc, of a type used
for household, table or kitchen use. The rate of duty will be 3.4
percent ad valorem.
Goods classifiable under subheading 7907.90.3000, HTS, which
have originated in the territory of Canada, will be entitled to a
1.7 percent ad valorem rate of duty under the United States-Canada
Free Trade Agreement (FTA) upon compliance with all applicable
regulations.
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