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NY B86181

July 10, 1997

CLA-2-39:RR:NC:SP:222 B86181


TARIFF NO.: 3926.90.9890

Ms. Helene Chip
Shelcore Toys
347 Elizabeth Avenue
Somerset, NJ 08873-1101

RE: The tariff classification of plastic sprinkler from China.

Dear Ms. Chip:

In your letter dated June 6, 1997, you requested a tariff classification ruling.

The submitted sample is identified as a sprinkler, item #02693. This product measures 4 feet long. It is made of plastic in the shape of a snake. This bright colored sprinkler can easily be attached to any standard garden hose. When it is attached to the hose and filled with water, the holes at various intervals spray water up to 15 feet high. The sprinkler does not mechanically control the flow of water. This product is used on the lawn for recreation. Other items on this ruling were extracted, see NY Ruling #B86182.

The applicable subheading for the plastic sprinkler will be 3926.90.9890, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other, other. The rate of duty will be 5.3 percent ad valorem.

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 Alice Masterson at 212-466-5892.


Gwenn Klein Kirschner
Chief, Special Products Branch

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