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

Mr. Sheldon F. Serrao
Island Sky Corporation
3288 N. 29th Court
Hollywood, FL 33020

RE: The tariff classification of a water making machine from Mexico.

Dear Mr. Serrao:

In your letter dated June 7, 2010, you requested a tariff classification ruling.

You refer to the instant merchandise as a Skywater300 unit. You state that this unit is used to convert vapor in the air (humidity) to water. Your company’s patented technology replicates the natural rainmaking process. The Skywater300 unit is similar to ordinary dehumidifiers in that it lowers the surface of a finned refrigerant evaporator below the dew point. Air is drawn through the vents and then passes through the condenser. The condenser converts the vapor in the air from gas to liquid (water) by continuously reaching the dew point with cool air. Ideal operating conditions are between 25 degree Celsius to 40 degree Celsius and relative humidity between 40% to 100%. Given a certain range of temperatures and humidity levels, the Skywater300 produces anywhere from 500 to over 1000 liters of water per day. The unit is not designed for dry or cold climates or designed to store water and can only be used outdoors. It runs on approximately 7 -10 kilowatts per hour and operates on 50hz or 60hz and either 208 – 240V (single phase) or 380 – 440V (3-phase). The unit measures 57”x57”x48” and weighs 1,650 lbs. Although similar to ordinary dehumidifiers, the Skywater300 produces water for consumption. The applicable subheading for the Skywater300 unit will be 8479.89.9899, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other: Other. The rate of duty will be 2.5% ad valorem.

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 Patricia O’Donnell at (646) 733-3011.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division