CLA-2-84:OT:RR:NC:N1:405
James G. Wiley III
James G. Wiley Co.
P.O. Box 90008
Los Angeles, CA 90009-0008
RE: The tariff classification of a pool sprayer from China
Dear Mr. Wiley:
In your letter dated July 17, 2015, on behalf of your client Intex Recreation Corp., you requested a tariff classification ruling.
The product to be imported is referred to as a Multicolor LED Pool Sprayer. This plastic fountain-like sprayer, packaged with an adaptor, is designed to be clamped to the outside of an above ground pool and attached to the pool’s filter pump. The sprayer, which creates a water cascade, features 4 colored LED lights that are powered by a built-in hydroelectric generator. These lights are intended to illuminate the water at night.
We find that the subject product is a composite good the essential character of which is imparted by the sprayer. As such, the applicable subheading for the Multicolor LED Pool Sprayer will be 8424.89.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Other appliances: Other. The rate of duty will be 1.8 percent 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 April Cutuli at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division