The tariff classification of a fog making machine from Taiwan

NY G85968 January 8, 2001 CLA-2-84:RR:NC:MM:106 G85968 CATEGORY: Classification TARIFF NO.: 8424.89.7090 Ms. Alice Liu ATICO International USA, Inc. 501 south Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a fog making machine from Taiwan Dear Ms. Fox: In your letter dated December 20, 2000 you requested a tariff classification ruling. You included a sample and descriptive literature with your request. As you requested, the sample is being returned to you. The article in question is the Atico W-14-A-4728 Fog Machine w/o Timer w/o Fog Liquid. The appliance measures approximately 12" x 6.75" x 5.5" and is fitted with a 10-foot hard-wired remote control. The Fog Machine has a one liter tank capacity, a 700 watt heater and outputs 2500 cubic feet per minute. A liquid described by you as "Fog Liquid" 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 Atico Fog Machine w/o Timer w/o Fog Liquid 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. A ruling can not be issued with regard to the Fog Liquid. You will need to state the ingredients of the liquid and specify the percentage by weight of each ingredient of the liquid, the total percentage amounting to 100%. 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