The tariff classification of a Hydration Station from China.

N023285 February 19, 2008 CLA-2-94:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.70.8030 Mr. Bill Bedwal Goal-Tek Innovations Ltd. 4932 Cordova Bav rd. Victoria BC Canada V8Y 2K2 RE: The tariff classification of a Hydration Station from China. Dear Mr. Bedwal: In your letter dated January 28, 2008, you requested a tariff classification ruling. You have submitted a sample of the Hydration Station. It stands on the ground and holds up to 16 bottles of water. It is made of polyvinyl with an aluminum frame. It is used by a sports team to keep the water bottles dry and off the ground. Your sample will be returned as requested. The applicable subheading for the Hydration Station will be 9403.70.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Furniture of plastics, Other, Other”. The rate of duty will be free. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division