The tariff classification of a hot water function module from Japan.

N010589 May 21, 2007 CLA-2-84:RR:E:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.80.9050 Ms. Frances Y. Wing Toto USA 7700 Spence Road Fairburn, GA 30213 RE: The tariff classification of a hot water function module from Japan. Dear Ms. Wing: In your letter dated May 1, 2007, you requested a tariff classification ruling. The item that you plan to import is described as a hot water “clapping unit,” which is a function module for a Neorest Airbath. The function module incorporates valves and is used to control the flow of water within the bath. Illustrations along with a specification sheet were provided. The applicable subheading for the hot water clapping unit will be 8481.80.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other taps, cocks, valves and similar appliances. The rate of duty will be 2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division