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NY N008748

April 23, 2007



TARIFF NO.: 8413.20.0000, 8481.80.5090

Mr. Mike Daly
Livingston International Trade Service Inc. 100 Walnut Street
Champlain, NY 12919

RE: The tariff classification of firefighting equipment from Canada

Dear Mr. Daly:

In your letter dated March 19, 2007 you requested a tariff classification ruling on behalf of your client Mercedes Textiles.

The articles in question are described as a firefighting “Mop-Up Kit”, part number 70FLMOPKIT, and a collapsible “Back Tank”, part number 70FLBTC5KIT. Descriptive information and samples were submitted.

The “Mop-Up Kit” is a collection of items used together in the fighting of fires. Based on examination of the submitted samples, the “Mop-Up” kit is comprised of a length of hose, a metal hose clamp, a hand-operated shut-off valve, and a hose line tee with a hand-operated valve. The tee deigned to be inserted along a hose line and allow water flow to be diverted to smaller hoses. The hand-operated shut-off valve is made of brass. The hose line tee is made of plastic and brass. The components of the “Mop-Up” kit are packaged together in a vinyl coated carrying pouch.

The collapsible “Back Tank” is comprised of a five gallon water bag of PVC coated polyester fabric, a brass hand-operated pump, and a flexible hose that connects the pump to the water bag. The “Back Tank” is used for wetting smoldering embers, leaves, or bramble that remains after a forest fire has been extinguished.

In your request you suggest that the subject articles are provided for in subheading 8424.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fire extinguishers. However, although the articles in question may be used in firefighting, the “Mop-Up Kit” and “Back Tank” are not fire extinguishers of the kind described by HTSUS subheading 8424.10.0000. We find that the “Back Tank” is provided for as a pump in HTSUS heading 8413, while the Mop-Up Kit is provided for as a set and falls to be classified under the subheading appropriate to hose line tee, which is the subheading that occurs last in numerical order among those headings of the tariff that equally merit consideration.

The applicable subheading for the “Back Tank” will be 8413.20.0000, HTSUS, which provides for other hand pumps for liquids. The rate of duty is free.

The applicable subheading for the “Mop-Up” kit will be 8481.80.5090, 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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