The tariff classification of a sanitary washer from Japan

NY 859160 Jan 16, 1991 CLA-2-84:S:N:N1:106-859160 CATEGORY: Classification TARIFF NO.: 8424.89.0080 Mr. C. Kubli James J. Boyle & Co. 371 Allerton Ave. So. San Francisco, CA 94080 RE: The tariff classification of a sanitary washer from Japan Dear Mr. Kubli: In your letter dated December 18, 1990, on behalf of Naka Industries, Inc., Burlingame, CA you requested a tariff classification ruling. You have submitted descriptive literature. The Shower Mini RD-7 is a portable, hand held, battery operated sanitary washer. The device is composed of a water tank, nozzle, pouch, power switch, rechargeable battery and a recharging AC adapter. The Shower Mini RD-7 holds approximately 110 cc of water, has a built-in pump operated by the battery, and sprays the water out through the nozzle. The spray of cold or warm water is used to wash off dirt. The portable shower mini is recommended for people who suffer from hemorrhoids or similar medical conditions, for those who want to use it as a bidet, for elderly or handicapped persons, and for babies who have delicate skin. The applicable subheading for the Shower Mini RD-7 will be 8424.89.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders. The rate of duty will be 3.7 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. Sincerely, Jean F. Maguire Area Director New York Seaport