United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY 888512 - NY 888683 > NY 888652

Previous Ruling Next Ruling
NY 888652

August 16, 1993

CLA-2-84:S:N:N1:103 888652


TARIFF NO.: 8479.89.9099

Mr. Matt Spameni
Great Lakes Customs Brokerage, Inc.
P.O. Box 740
Buffalo, NY 14207

RE: The tariff classification of an air horn from Canada

Dear Mr. Spameni:

In your letter dated July 9, 1993 on behalf of Samui Corporation you requested a tariff classification ruling.

Literature submitted with your inquiry depicts and describes the "Air Zound" rechargeable signal horn. The unit is a hand-held device composed of an aluminum air canister, an impact resistant plastic horn, and a lightweight mini-pump which is used to recharge the canister with air, thus eliminating the need for any chemical propellants which can harm the atmosphere. The canister holds enough air to emit 100 two-second long sound blasts which are 120 decibels in loudness. The "Air Zound" will operate in temperatures below freezing, and is intended for use as a signal horn in outdoor activities such as boating, hunting, camping, skiing and snowmobiling.

The applicable subheading for the "Air Zound" air horn will be 8479.89.9099, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere...: other machines and mechanical appliances: other: other: other: other. The rate of duty will be 3.7 percent ad valorem.

Goods classifiable under subheading 8479.89.9099, HTS, which have originated in the territory of Canada, will be entitled to a free rate of duty under the United States-Canada Free Trade Agreement (FTA) 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

Previous Ruling Next Ruling