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NY 862374

April 26, 1991



TARIFF NO.: 8424.89.0080

Mr. Al Sherman
Jack R. Huls & Co.
61-12th Street
P.O. Box 1599
Blaine, WA 98230

RE: The tariff classification of water spray appliances from Canada

Dear Mr. Sherman:

In your letter dated April 10, 1991, on behalf of LA Systems Ltd., Surrey, BC, Canada, you requested a tariff classification ruling. You have submitted descriptive literature and photographs of the imported products.

The various models of water spray appliances are made of steel and aluminum construction and feature water tight assemblies. The water nozzles adjust from a wide spray pattern to a closed solid stream. The products are permanently installed in the ground and are connected to an underground water source. They are designed for use in recreation centers, pool areas and playgrounds. The literature indicates that the various models of spray appliances are used in such areas to spray water on children as they run about and play. Models include the spiral tunnel, water cannon, kinetic water wheel, water umbrella, inverted cactus, water column, water needle, etc.

It is your opinion that the products are classified in subheading 9506.99.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for outdoor game equipment. The term game is defined as a contest or competition with a win/lose objective. The water spray appliances do not meet this definition.

The applicable subheading for the water spray appliances will be 8424.89.0080, HTS, which provides for mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders. The rate of duty will be 3.7 percent ad valorem.

Goods classifiable under subheading 8424.89.0080, HTS, which originated in the territory of Canada, will be entitled to a 1.4 percent rate of duty under the United States-Canada Free Trade Agreement upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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