CLA-2-84:RR:E:NC:N1:102

Ms. Frances Wing
Toto USA
7700 Spence Road
Fairburn, GA 30213

RE: The tariff classification of a turbine pump from Japan

Dear Ms. Wing:

In your letter dated April 25, 2007, you requested a tariff classification ruling on behalf of Toto USA.

The item that you plan to import is described as a turbine pump. The pump is used to recirculate water within a bath tub. Illustrations and diagrams were submitted.

The applicable subheading for the turbine pump will be 8413.81.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for turbine pumps. The rate of duty is free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Kenneth T. Brock at 646-733-3009.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division