The tariff classification of a battery-powered shower from China

NY M82212 May 2, 2006 CLA-2-84:RR:NC:1:102 M82212 CATEGORY: Classification TARIFF NO.: 8413.81.0040 Ms. Lori Sherrill The Coleman Company, Inc. P.O. Box 2931 Wichita, KS 67201 RE: The tariff classification of a battery-powered shower from China Dear Ms. Sherrill: In your letter dated March 31, 2006 you requested a tariff classification ruling on behalf of The Coleman Company. The article in question is described as a battery-powered shower. The shower is comprised of a battery-powered liquid pump, a battery holder with an on/off switch, and a handheld spray. The spray is connected to the pump by a length of plastic tubing. The battery holder is connected to the pump by a length of electrical cable. The pump is designed to deliver a continuous flow of water from a water source to the handheld spray, allowing the spray to be used for personal cleansing, dish washing, or other similar activities. The pump features a threaded adapter that allows the pump to be attached to an optional 5-gallon water carrier, or the pump can be fully submerged in any open water source. Descriptive information and a sample were submitted. In your request you suggest that the shower may be classified in heading 8424, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mechanical appliances for projecting, dispersing or spraying liquids or powders. However, based on examination of the sample, we find that the shower does not posses the mechanical features of an article of HTSUS heading 8424 and is properly provided for as a liquid pump in HTSUS heading 8413. The applicable subheading for the battery-powered shower will be 8413.81.0040, HTSUS, which provides for other pumps for liquids. The rate of duty is free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division