The tariff classification of a plastic water sprinkler from China.

PD A87282 September 30,1996 CLA-2-39:NEW:TCB II:G19-A87282 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. William C. Neal The Little Tikes Company 2180 Barlow Road Hudson, OH 44236 RE: The tariff classification of a plastic water sprinkler from China. Dear Mr. Neal: In your letter dated September 3, 1996, you requested a tariff classification ruling. The sample that has been submitted with your ruling request, labeled the Waterpark Whirlee Sprinkler, product number 0716, consists of a rotating water sprinkler composed almost wholly of molded plastic. The item measures 15.5 inches long x 15.5 inches wide x 4.75 inches high. The round top has a spiral design which spins clockwise, emitting a tall jet spray while, at the same time, four sprinkler arms rotate in the opposite direction, moving up and down, sending forth a wide jet spray. The sprinkler has a hose attachment underneath. The applicable subheading for the plastic water sprinkler will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles...of plastics: other: other. The duty rate will be 3.4 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, Kathleen M. Haage Area Director New York/Newark Area