The tariff classification of a water softener kit from Japan

NY B88759 September 9, 1997 CLA-2-84:RR:NC:1:104 B88759 CATEGORY: Classification TARIFF NO.: 8421.21.0000 Mr. Ernesto Jocson Unitrans International Corporation 709 S. Hindry Avenue Inglewood, CA 90301-3005 RE: The tariff classification of a water softener kit from Japan Dear Mr. Jocson: In your letter dated August 14, 1997 on behalf of Nikken Inc., you requested a tariff classification ruling. The Nikken Living Water System is a kit consisting of a plastic receptacle containing twelve neodymium magnets and one Philips head screwdriver. The screwdriver is used to install the plastic receptacle on a faucet or water pipe. By sending tap water at a right angle through a magnetic circuit, charged water is activated. The charge between the positive and negative poles of a water molecule creates small groups of hydrogen bonds called clusters. The smaller the clusters, the softer the water tastes. The magnetic energy created by the magnets permeates inside the water pipe and produces microclustered water. The plastic receptacle measures 52mm x 46mm x 52mm and weighs 120g. The main body is composed of ABS resin. A sample of the plastic receptacle was submitted with your letter of August 14, 1997. Submission did not include a sample of the screwdriver or the box in which the kit is sold. As per your request, the submitted sample will be returned to your office. By virtue of General Rule of Interpretation 3(b), the kit containing one plastic magnet receptacle and one screwdriver will be classified as a set put up for retail sale. In its imported condition, the kit is a set whose essential character is imparted by the plastic receptacle containing the magnets. The applicable subheading for the Nikken Living Water System sold at retail sale as a kit consisting of a plastic receptacle containing twelve neodymium magnets and one screwdriver will be 8421.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for filtering and purifying machinery and apparatus for liquids: for filtering or purifying water. The rate of duty will be 1.6 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 Robert Losche at 212-466-5670. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division