The tariff classification of a water conditioner from Germany

NY 881507 January 26, 1993 CLA-2-84:S:N:N1:105 881507 CATEGORY: Classification TARIFF NO.: 8421.21.0000 Mr. Rolf E. Hahn 11802 67th Avenue Seminole, FL 34642 RE: The tariff classification of a water conditioner from Germany Dear Mr. Hahn: In your letter dated December 14, 1992 you requested a tariff classification ruling. The O.C. Electronic Water Conditioner consists of a medtalbody housing an electric magent and pulser that attaches to a building's main water pipe, and a transformer to reduce the power supply from 110 to 12 volts. This water softener removes lime deposits from the water pipe system by electromagnetic attraction and precipitation. You indicate that at first you will imp;ort the complete unit, but subsequently will purchase domestic transformers and add them to the imported remainder. General Rule of Intrpretation 2(a) of the Harmonized System provides that any reference in a heading to an artilce shall be taken to include a reference to that article incomplete or unfinished, provvided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. The water conditioner minus the transformer has the essential character of a water conditioner. The applicable subheading for the O.C. Water Conditioner, with or without the transformer, will be 8421,21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery and apparatus for filtering or purifying water. The rate of duty will be 3.9 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