The tariff classification of mosquito inhibitors from ChinaDear Mr. Burke:

NY J83710 May 28, 2003 CLA-2-84:RR:NC:1:102 J83710 CATEGORY: Classification TARIFF NO.: 8414.59.6090 Mr. Robert E. Burke Barnes, Richardson & Colburn 303 East Wacker Drive ( Suite 1100) Chicago, Illinois 60601 RE: The tariff classification of mosquito inhibitors from China Dear Mr. Burke: In your letter dated May 22, 2003 you requested a tariff classification ruling on behalf of your client Intermatic Incorporated. The articles in question are described as a “Mosquito Inhibitor” and a “Mosquito Inhibitor with Light”. The mosquito inhibitor is a solar powered article that houses a fan and a container a replaceable mosquito repellant, which is included. The fan operates by means of an electric motor powered by a solar cell. The mosquito inhibitor with light is similar in construction, except it includes a lighting element. Descriptive literature and a sample were submitted. In your request you suggest the mosquito inhibitor, with or without the lighting element, is an article classifiable within heading 8424, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mechanical appliances for projecting, dispersing or spraying liquids or powders. Based on our examination of the submitted sample, we find that the mosquito inhibitor does not have a mechanism for actually projecting, dispersing or spraying the mosquito repellant. The inhibitor is essentially an axial fan that creates airflow into which the repellant simply “evaporates”. Axial fans are specifically provided for in heading 8414, HTSUS. With respect to the mosquito inhibitor with light, we also find that the function of the lighting element is subordinate to that of the fan and that the composite article retains the essential character of a fan. The applicable subheading for the mosquito inhibitor, whether presented with or without the lighting element, will be 8414.59.6090, HTSUS, which provides for axial fans. The rate of duty will be 2.3 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR Part 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division