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NY A84367

June 20, 1996

CLA-2-39:RR:NC:TP:221 A84367


TARIFF NO.: 3926.90.7500; 3926.90.9890

Ms. Laura Forbes
A.N. Deringer, Inc.
2436 Bagley Avenue
Detroit, MI 48216-1816

RE: The tariff classification of the WaterWall and WaterGate flood control devices, the WaterWell water storage container, and a water resistant document pouch from Canada.

Dear Ms. Forbes:

In your letter dated June 3, 1996, on behalf of Water Wall Inc., Canada, you requested a tariff classification ruling.

The WaterWall is a flood control device designed to replace sandbags. You describe the product as being made from 47 mil vinyl, measuring 16 feet long, 40 inches high and 5 feet wide, and weighing 130 pounds. It is designed to be inflated, e.g. with a portable generator or leaf blower, to give it shape. The wall may then be filled with water for ballast. It may be used for water diversion, water containment, chemical storage, or chemical containment.

The WaterWell is used for storing and distributing potable water. It is stated to be constructed of 47 mil vinyl, and includes a shut off valve and a spigot for pouring. Each well is designed to contain 250 gallons of water.

The WaterGate is described as a device which fits tightly into a doorway. It is made of metal with a car jack mechanism inside which opens and closes it. It is designed to prevent water from entering a building, and may be used to contain water used in fire fighting from escaping and contaminating the ground water or sewer system.

The document pouch is described as a water and fire resistant pouch used to protect paperwork or valuables from fire or water damage. It is described as being made from a silver aluminized silicone impregnated fabric which is capable of resisting chemical attack by water and many acids. The applicable subheading for the WaterWall will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...pneumatic mattresses and other inflatable articles, not elsewhere specified or included. The general rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the WaterWell will be 3926.90.9890, HTS, which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the WaterGate or the document pouch. Your request for a classification ruling on the WaterGate should include complete descriptive literature including pictures, and a component material breakdown by value showing a separate cost for the metal versus the vinyl. Your request for a classification ruling on the document pouch should include complete descriptive literature including pictures, a sample swatch of the material, identification of all components in the fabric, and clarification of whether the silver surface is a layer of foil or a vapor deposited coating of aluminum particles.

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 Joan Mazzola at 212-466-5580.


Roger J. Silvestri

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