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NY C83940

February 17, 1998

CLA-2-84:RR:NC:1:104 C83940


TARIFF NO.: 8421.99.0040

Mr. Michael A. Johnson
O'Donnell, Byrne & Williams
20 North Wacker Drive, Suite 1416
Chicago, Illinois 60606

RE: The tariff classification of a lamp assembly for a counter top water distiller from Mexico

Dear Mr. Johnson:

In your letter dated January 28, 1998 on behalf of The West Bend Company of West Bend, Wisconsin you requested a tariff classification ruling.

The lamp assembly is used as a part of West Bend's counter top water distiller. The distiller is the type used in the home to purify water. (It cannot be used to distill spirits.) This appliance boils water, raises steam from the boil chamber, and cools the steam to distill and purify the water.

The lamp assembly, which is made in Mexico from parts originating entirely in the United States, consists of two black wires with connectors and a lamp with jump wire lead spliced to it. (You have provided a sample and complete parts list.) The black wires with connectors are shipped in this condition from the U.S. The other components shipped with the wires are assembled in Mexico. First there is a black sleeve, which is mounted on the end of the black wire to which the bulb will be assembled, to cover the bulb end and the wire splice. An external sleeve (yellow in the sample submitted) is then assembled over these components. The jump wire is then soldered to the wire splice and the whole is covered with a clear plastic sleeve. The assembly when imported will be assembled into the wiring harness for the boil chamber of the appliance. The light is on whenever the chamber is boiling water. One end of the lamp assembly is then connected with the fuse and wiring which are connected to the heating unit for the boil chamber.

You believe that the home water distiller is classified under HTS subheading 8421.21 as a water purifying apparatus. Subheading 8419.40 would not apply since that subheading would only include distilling or rectifying plant other than machinery or plant of a kind used for domestic purposes.

Since the lamp assembly is specifically designed to be a part of the counter top water distiller, you believe it is classifiable under HTS subheading 8421.99 as parts of water purifying apparatus. You cite HQ ruling 085698 of October 15, 1990, modified as to final classification by HQ 089185 dated May 20, 1991 which classified a somewhat similar asembly as parts under subheading 8516.90 rather than under 8544.30 as wiring harnesses.

The applicable subheading for the above lamp assembly for the counter top water distiller will be 8421.99.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of machinery and apparatus for filtering or purifying water. The rate of duty will be 0.8 percent.

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 Robert Losche at 212-466-5670.


Robert B. Swierupski

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