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NY J87431

August 13, 2003

CLA-2-84:RR:NC:1:102 J87431


TARIFF NO.: 8481.80.5090

Ms. Darlene D. Jones
Schenker, Inc.
1300 Diamond Springs Road, Suite 200
Virginia Beach, VA 23455

RE: The tariff classification of a plastic spray nozzle from China

Dear Ms. Jones:

In your letter dated July 16, 2003 you requested a tariff classification ruling on behalf of your client The Little Tykes Company.

The article in question is described as the “4086 Summer Adventures Twist ’n Spray”. Based on the descriptive literature submitted the Twist ‘n Spray is a hand-operated spray nozzle made of plastic especially for children. Although the nozzle is designed to be appealing to younger children and meant for their amusement, it is a fully functional spray nozzle that can be used with a typical garden water hose.

The applicable subheading for the spray nozzle will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for taps, cocks, valves and similar appliances, hand operated, of other materials. The rate of duty will be 3 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 646-733-3009.


Robert B. Swierupski

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