The tariff classification of an auto rewind hose reel from Israel

NY J80043 February 4, 2003 CLA-2-84:RR:NC:1:103 J80043 CATEGORY: Classification TARIFF NO.: 8479.89.9897 Ms. Wendy Lawson Sears Roebuck & Company 3333 Beverly Rd., D5-256B Hoffman Estates, IL 60179 RE: The tariff classification of an auto rewind hose reel from Israel Dear Ms. Lawson: In your letter dated January 9, 2003 you requested a tariff classification ruling. The auto rewind hose reel, stock no. 69670, is a mobile garden hose storage reel which can automatically rewind up to 125 feet of 5/8 inch diameter hose (the hose is not included with the reel). The unit is made of plastic and basically consists of a wheeled housing, extending handle, rotating storage reel, water powered piston motor, hose aligner system, 6 feet of leader hose, a pressure reduction valve, and 10 feet of exit hose. When watering is desired, the leader hose with its pressure reduction valve is connected to an exterior hose faucet and the hose is manually pulled from the reel. To automatically rewind the hose, a mode selector handle on the hose reel is lifted up. This diverts the water to the motor, causing its internal piston to move up and down and the reel to turn. Excess water in the hose drains out through the exit hose. Once the rewinding operation has been completed, the mode selector is pushed down and the faucet is turned off. The applicable subheading for the auto rewind hose reel will be 8479.89.9897, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: other: other: other: other. The rate of duty will be 2.5 percent ad valorem. Articles classifiable in subheading 8479.89.9897, HTS, which are products of Israel are eligible for entry free of duty under the United States-Israel Free Trade Area Implementation Act of 1985 upon compliance with all applicable regulations.. 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 Alan Horowitz at 646-733-3010. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division