The tariff classification of a fog making machine from Taiwan

NY E86546 September 20, 1999 CLA-2-84:RR:NC:MM:106 E86546 CATEGORY: Classification TARIFF NO.: 8424.89.7090 Ms. Debbie Fox Multi Media Electronics, Inc. 220 Verdi Street Farmingdale, NY 11735 RE: The tariff classification of a fog making machine from Taiwan Dear Ms. Fox: In your letter dated August 25, 1999 you requested a tariff classification ruling. You included a brochure with your request. The article in question is the FogMaster, model # 1741. The appliance measures 12" x 6.75" x 5.5" and is fitted with a 10 foot hard-wired remote control. The FogMaster has a one liter tank capacity, a 700 watt heater and outputs 2500 cu. ft. per minute. A liquid described by you as "Fogjuice" is poured into the reservoir, pumped through a heater core and projected as fog through a port on one side of the unit. The applicable subheading for the FogMaster 1741 will be 8424.89.7090, Harmonized Tariff Schedule of the United States (HTS), which provides for other mechanical appliances for projecting, dispersing or spraying liquids or powders. The rate of duty will be 1.8 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patrick J. Wholey at 212-637-7036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division