CLA-2-85:RR:NC:MM:113 B83505
Mr. Jim Izra
Lizdale Knitting Mills, Inc.
8000 Cooper Avenue
Glendale, NY 11385
RE: The tariff classification of the Bidan from Israel
Dear Mr. Izra:
In your letter dated March 21, 1997, you requested a tariff
classification ruling.
The merchandise is the Bidan, a personal hygiene appliance
with a plastic seat that will be installed on a toilet. Similar to
a bidet, the Bidan performs cleansing functions by spraying water
and blowing air. The spray is produced by the normal water
pressure in the home. Three models of the Bidan are available, two
of which contain a heating element to warm the water and air. The
Bidan Turbo rinses with warm water and dries with warm air. The
Warm Water Bidan rinses with warm water at an adjustable
temperature. The Ordinary Bidan does not have any mechanical
features or a heating element, and only rinses with water at its
natural temperature.
The applicable subheading for the Bidan Turbo and Warm Water
Bidan will be 8516.10.0080, Harmonized Tariff Schedule of the
United States (HTS), which provides for electric instantaneous or
storage water heaters and immersion heaters, other water heaters
and immersion heaters. The general duty rate will be 1.5 percent
ad valorem.
Articles classifiable under subheading 8516.10.0080, HTS,
which are products of Israel are entitled to duty free treatment
under the United States-Israel Free Trade Area Implementation Act
upon compliance with all applicable regulations.
The applicable subheading for the Ordinary Bidan will be
3922.20.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for baths, shower baths, washbasins, bidets,
lavatory pans, seats and covers, flushing cisterns and similar
sanitary ware, of plastics, lavatory seats and covers. The
general duty rate will be 6.3 percent ad valorem.
Articles classifiable under subheading 3922.20.0000, HTS, which are products of Israel are entitled to duty free treatment
under the United States-Israel Free Trade Area Implementation Act
upon compliance with all applicable regulations.
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 James
Smyth at 212-466-2084.
Sincerely,
Robert B. Swierupski
Chief, Metals & Machinery Branch
National Commodity
Specialist Division