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NY C80991




November 20, 1997

CLA-2-84:RR:NC:1:102 C80991

CATEGORY: CLASSIFICATION

TARIFF NO.: 8481.80.5090

Mr. William C. Neal
The Little Tikes Company
2180 Barlow Road
Hudson, Ohio 44236

RE: The tariff classification of a water sprinkler subassembly from China

Dear Mr. Neal:

In your letter dated October 15, 1997 you requested a tariff classification ruling.

The item in question, identified as "hardware pack 880826100", is a plastic component which will be assembled in the U.S. into the 0826 Waterpark Twist'n Shout Sprinkler. Descriptive literature and a sample were submitted.

The Twist'n Shout sprinkler is a backyard water sprinkler used for play by children. By turning a handwheel attached to the sprinkler anyone of three separate spray patterns may be selected. The handwheel is connected to an internal valve mechanism which directs the flow of water to the sprinkler heads. The subject "hardware pack" is the subassembly for the sprinkler which contains the valve and two of the three spray heads.

The applicable subheading for the plastic sprinkler subassembly will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for valves as other hand operated appliances of other materials. The rate of duty will be 3.6 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 Kenneth T. Brock at 212-466-5493.

Sincerely,

Robert B. Swierupski
Director,

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