The tariff classification of a Breaker wave generator machine from Scotland.

NY K83396 March 10, 2004 CLA-2-95:RR:NC:2:224 K83396 CATEGORY: Classification TARIFF NO.: 9508.00.0000 Patricia Coston Dzierzanowski John P. Coston and Company, Inc. 70 N.E. Loop 410, Suite 320 San Antonio TX 78216 RE: The tariff classification of a Breaker wave generator machine from Scotland. Dear Ms. Dzierzanowski: In your letter dated February 13, 2004, you requested a tariff classification ruling on behalf of NBGS International, Inc. The merchandise is described as an 18M Wide Multi-Pattern “Breaker” Pneumatic Wave Generator. The wave machine is designed to pneumatically produce waves in the wave pool of large water park projects. The generators operate in such a way that it is possible to generate waves in a variety of differing patterns and heights in the wave pool. Heading 9508 of the Harmonized Tariff Schedule of the United States (HTS) provides in part for fairground amusements. We have in the past extended the scope of the term “fairground” to include amusement parks and water parks. Wave machines operating wave pools constitute water park amusements offering recreational diversion, relaxation and enjoyment. This equipment is classifiable in heading 9508, HTS. The applicable subheading for the “Breaker” wave generator will be 9508.00.0000, HTS, which provides for “Merry-go-rounds, boat-swigs, shooting galleries and other fairground amusements…” The rate of duty will be free. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division