The tariff classification of aqua guns from Canada

NY 885006 April 27, 1994 CLA-2-79:S:N:N3:113 885006 CATEGORY: Classification TARIFF NO.: 7907.90.3000 Mr. Joseph L. Giumentaro Ameri-Can Customhouse Brokers, Inc. Peace Bridge Plaza Buffalo, NY 14213-2488 RE: The tariff classification of aqua guns from Canada Dear Mr. Giumentaro: In your letter dated April 12, 1993, on behalf of Melnor Canada, Ltd., you requested a tariff classification ruling. The merchandise is an aqua gun, model 482C. The aqua gun is a heavy duty garden hose nozzle. It has a zinc body, soft plastic clad grip and hard plastic turret. The water flow pattern produced by the gun can be adjusted by rotating the turret to five different positions: jet stream, shower, fan, fine mist and mist to jet. The applicable subheading for the aqua gun will be 7907.90.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of zinc, of a type used for household, table or kitchen use. The rate of duty will be 3.4 percent ad valorem. Goods classifiable under subheading 7907.90.3000, HTS, which have originated in the territory of Canada, will be entitled to a 1.7 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport