The tariff classification of an air horn from Canada

NY 888652 August 16, 1993 CLA-2-84:S:N:N1:103 888652 CATEGORY: Classification TARIFF NO.: 8479.89.9099 Mr. Matt Spameni Great Lakes Customs Brokerage, Inc. P.O. Box 740 Buffalo, NY 14207 RE: The tariff classification of an air horn from Canada Dear Mr. Spameni: In your letter dated July 9, 1993 on behalf of Samui Corporation you requested a tariff classification ruling. Literature submitted with your inquiry depicts and describes the "Air Zound" rechargeable signal horn. The unit is a hand-held device composed of an aluminum air canister, an impact resistant plastic horn, and a lightweight mini-pump which is used to recharge the canister with air, thus eliminating the need for any chemical propellants which can harm the atmosphere. The canister holds enough air to emit 100 two-second long sound blasts which are 120 decibels in loudness. The "Air Zound" will operate in temperatures below freezing, and is intended for use as a signal horn in outdoor activities such as boating, hunting, camping, skiing and snowmobiling. The applicable subheading for the "Air Zound" air horn will be 8479.89.9099, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere...: other machines and mechanical appliances: other: other: other: other. The rate of duty will be 3.7 percent ad valorem. Goods classifiable under subheading 8479.89.9099, HTS, which have originated in the territory of Canada, will be entitled to a free rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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