The tariff classification of a hand operated siphon pumpfrom Taiwan

NY 863527 JUN 18 1991 CLA-2-84:S:N:N1:102 863527 CATEGORY: Classification TARIFF NO.: 8413.20.0000 Mr. Howard M. Paull Sharretts, Paley, Carter & Blauvelt 67 Broad Street New York, N.Y. 10004 RE: The tariff classification of a hand operated siphon pump from Taiwan Dear Mr. Paull: In your letter dated May 17, 1991, on behalf of your client, Kmart Corporation, you requested a tariff classification ruling. The item in question, Kmart code number 82-40-12, is a plastic, hand operated siphon pump with an attached six foot feeder hose. The pump is used to transfer liquids from one container to another. The applicable subheading for the siphon pump will be 8413.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pumps for liquids, hand operated, not fitted with a measuring device. The rate of duty will be 3 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