The tariff classification of water conditioners from Japan

NY L80702 November 19, 2004 CLA-2-84:RR:NC:1:104 L80702 CATEGORY: Classification TARIFF NO.: 8421.21.0000 Ms. (Anna) Jung-Ah Park Waterealm International USA, LLC 511 Avenue of the Americas, #225 New York, NY 10011 RE: The tariff classification of water conditioners from Japan Dear Ms. Park: In your letter dated November 2, 2004 you requested a tariff classification ruling. You have provided literature for Dileka, which you describe as a water conditioner that transforms ordinary city water into highly ionized, pH balanced and negative-ion-rich water. Water under pressure is forced through the AQUAATOM casings inside Dileka in a left-handed spiral pattern. As the water passes through, AQUAATOM water conditioning pellets generate negative and positive ions in great quantities during interaction with water molecules and create a static current of 0.004 watts. Negative ions remain in the water while positive ions are discharged outside through earthing. Dileka does not require electricity to function. It only requires the water pressure of the incoming water. Basically, Dileka breaks down large water clusters into smaller ones, bringing down the surface tension to a lower degree and breaking down the chemical composition of pollutants rendering them harmless. It also reduces harmful bacteria and softens water. Dileka water conditioners are essentially cylindrical devices (the outer shell is primarily stainless steel) incorporating the AQUAATOM pellets. They are installed in water pipelines. Model 4020 is for single faucet applications, Model 5030 for household applications and Model 5040 for commercial or industrial applications. Models with the additional designation “Falf” are for agricultural or landscaping applications and include the Falf 5040, 5030 and 4020. The models differ in the diameter of the pipes they can accommodate (from 16mm to 32mm pipes) and the conditioners themselves vary in length (from 260mm to 490mm) as well as inside and outside diameter. All models are said to last for over 15 years and require no replacement parts. The applicable subheading for the Dileka water conditioners, all of the models described above, will be 8421.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for filtering or purifying machinery and apparatus for liquids: for filtering or purifying water. 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 Robert Losche at 646-733-3011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division