The tariff classification of a “Waterwave” from China

NY G85935 January 19, 2001 CLA-2-85:RR:NC:1:112 G85935 CATEGORY: Classification TARIFF NO.: 8543.89.9695 Ms. Graciela DeAlcon WalMart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of a “Waterwave” from China Dear Ms. DeAlcon: In your letter dated December 13, 2000 you requested a tariff classification ruling. As indicated by the submitted sample, the “Waterwave” consists of an oblong shaped plastic tube containing colored water and a representation of a porpoise. This tube is affixed to a plastic base that contains the switches that provide control of the movement of the tube. In operation, the tube is capable of moving back and forth on the base. This causes the movement of the colored water and the porpoise. A second switch can be used to create sound effects. The applicable subheading for the “Waterwave” will be 8543.89.9695, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical machines and apparatus, …, not specified or included elsewhere in Chapter 85, HTS. The rate of duty will be 2.6 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 David Curran at 212-637-7049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division