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NY A88702

November 19, 1996

CLA-2-84:RR:NC:1:106 A88702


TARIFF NO.: 8413.81.0040; 8424.89.9080

Ms. Cecilia Castellanos
Western Overseas Corporation
P.O. Box 90099
Long Beach, California 90809-0099

RE: The tariff classification of windshield washer kits from Japan.

Dear Ms. Castellanos:

In your letter dated October 15,1996 you requested, on behalf of your client Denso Sales California, Inc., a tariff classification ruling.

The items in question are described as windshield washer kits identified as model numbers 160200-5160, 160300-1060 and 060800-0550. The 160200-5160 kit contains a 12 volt motor-driven pump in a plastic reservoir, a wiring kit, plastic hosing, a switch, a spray nozzle assembly and assorted hardware. The 160300-1060 kit contains the same pump, tank, switch, plastic hosing and hardware but not the spray nozzle assembly or wiring kit. Instead it has a mounting bracket and a three-way joint. The 060800-550 is identical to this latter kit but does not include a switch.

The 160200-5160 kit is a complete mechanical appliance for the projecting of liquids, namely the windshield washer fluid, while the 160300- 1060 and the 060800-0550 kits are essentially pumps. They function to pump windshield wiper solution to a nozzle assembly incorporated in windshield wipers and are not, in themselves, mechanical appliances for projecting liquids.

The applicable subheading for windshield washer kit model number 160200-5160 will be 8424.89.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for other mechanical appliances for projecting, dispersing, or spraying liquids or powders. The rate of duty will be 2.9 percent ad valorem.

The applicable subheading for windshield washer kit model numbers 160300-1060 and 060800-0550 will be 8413.81.0040, HTS, which provides for other pumps for liquids. The rate of duty will be 1.8 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 Patrick J. Wholey at 212-466-5668.


Roger J. Silvestri

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