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NY 858986

CLA-2-84:S:N:N1:106 858986


TARIFF NO.: 8424.89.0080

Mr. Bill Walters
Nippon Express U.S.A., Inc.
20444 South Reeves Avenue
Long Beach, CA 90810

RE: The tariff classification of a Washlet SIII toilet seat from Japan.

Dear Mr. Walters:

In your letter dated December 14, 1990 you requested a tariff classification ruling.

The Washlet SIII is an electrically operated toilet seat used primarily as a hands-free washing device which provides warm water spray cleaning and warm air drying functions. These actions are controlled by pushing various buttons located on the device. Its purpose is to accommodate the hygienic needs of women, the elderly, and the handicapped.

You suggested classification under subheading 9817.00.96, which provides for duty free entry for articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons. Your Washlet SIII, however, is designed for the use of the general public, and therefore does not meet the basic requirement of the claimed provision.

The applicable subheading for the Washlet SIII will be 8424.89.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other mechanical liquid sprayers. The rate of duty will be 3.7 percent ad valorem.

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
New York Seaport

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