CLA-2-90:RR:NC:1:105 A88077

Steven Cataldo
Jumbo Transport International, Inc.
1201 Corbin Street
Elizabeth, NJ 07201

RE: The tariff classification of "The Water Reporter Kit" from Taiwan Dear Mr. Cataldo: In your letter dated September 24, 1996, you requested a tariff classification ruling on behalf of Niagara Conservation. "The water reporter kit" is used to measure the amount of water used and wasted by household fixtures. It consists of a flush tank volume calculator, a graduated measuring/displacement bag, a drip gauge, two leak detector tablets, and a conservation booklet and plumbing fixture report card. The flush tank volume calculator is a tape measure marked off in gallons per flush (GPF) that is used to measure the water contained in a flush tank. The graduated measuring/displacement bag is used to measure water flow by placing it over a showerhead or faucet and turning the water on. The water caught in the bag is read in gallons per minute (GPM). It can also be used to reduce the amount of water used in each flush by filling it with water, sealing it, and placing it in the flush tank. The drip gauge is a plastic vial which is placed under a leak and is read in gallons per day (GPD), and gallons per year (GPY). The two leak detector tablets are used to check for leaks in tank type toilets. The tablets are dropped into the tank. After several minutes if color appears in the bowl there is a leak. The conservation booklet and plumbing fixture report card are used to figure out how much water a family can save by installing new water conserving showerheads, sink faucet aerators, and toilets. The applicable subheading for "the water reporter kit" will be 9026.10.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases. The rate of duty will be 3.5 percent ad valorem. 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 Eric Francke at (212) 466-5669.


Sincerely,

Roger J. Silvestri
Director
National Commodity Specialist Division