The tariff classification of an emergency eyewash fountainfrom Taiwan

NY 876477 AUGUST 11, 1992 CLA-2-84:S:N:N1:102 876477 CATEGORY: Classification TARIFF NO.: 8481.80.1050 A & J Customs Brokers, Inc. 2200 East Patrick Lane Suite 20 Las Vegas, NV 89119 RE: The tariff classification of an emergency eyewash fountain from Taiwan Dear Sir: In your letter dated July 10, 1992, on behalf of your client, Desert Assembly, Inc., you requested a tariff classification ruling. The item at hand is known as an "Opti-Klens" emergency eyewash station. The unit, which is made of chrome-plated brass, threads onto a regular faucet in place of the aerator. It consists of two main components; a hand-operated diverter valve, and a dual nozzle assembly. When an industrial situation occurs which requires immediate flushing of a person's eyes, the individual turns on the faucet and pulls the diverter knob on the valve. Water is instantly routed to the two upward facing nozzles, allowing the individual to purge his eyes. Upon releasing the knob, water will flow downwards through the built- in aerator. The applicable subheading for the Opti-Klens will be 8481.80.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for taps, cocks, valves and similar appliances, hand operated, of copper (or alloy thereof), having a pressure rating under 850 kPa (125 psi). The rate of duty will be 5.6 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