The tariff classification of the Bidan from Israel

NY B83505 April 21, 1997 CLA-2-85:RR:NC:MM:113 B83505 CATEGORY: Classification TARIFF NO.: 8516.10.0080; 3922.20.0000 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