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September 30,1996

CLA-2-39:NEW:TCB II:G19-A87282


TARIFF NO.: 3924.90.5500

Mr. William C. Neal

The Little Tikes Company

2180 Barlow Road

Hudson, OH 44236

RE: The tariff classification of a plastic water sprinkler from China.

Dear Mr. Neal:

In your letter dated September 3, 1996, you requested a tariff classification ruling.

The sample that has been submitted with your ruling request, labeled the Waterpark Whirlee Sprinkler, product number 0716, consists of a rotating water sprinkler composed almost wholly of molded plastic. The item measures 15.5 inches long x 15.5 inches wide x 4.75 inches high. The round top has a spiral design which spins clockwise, emitting a tall jet spray while, at the same time, four sprinkler arms rotate in the opposite direction, moving up and down, sending forth a wide jet spray. The sprinkler has a hose attachment underneath.

The applicable subheading for the plastic water sprinkler will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles...of plastics: other: other. The duty rate will be 3.4 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.


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