The tariff classification of spray-on tanning system from Australia

NY R00091 February 5, 2004 CLA-2-84:RR:NC:MM:106 R00091 CATEGORY: Classification TARIFF NO.: 8424.20.0090 Mr. James Allsopp East Coast United Group Pty Ltd P.O. Box 926 Fyshwick, Australian Capital Territory Australia 2609 RE: The tariff classification of spray-on tanning system from Australia Dear Allsopp: In your letter dated January 27, 2004 you requested a tariff classification ruling. You included photographs with your request. The subject system contains a blower, referred to as a “turbine”, a plastic hose, a spray gun appliance and a spray booth. All components are packaged together in the same carton. In operation, a “tanning” solution is applied to the skin via the spray-on appliance. The appliance has the appearance of a kind of mini-vacuum cleaner. The blower projects a constant volume of air into a flexible length of I inch plastic hose which is released by the spray gun through a trigger mechanism, carrying with it the “tanning” solution, resulting in a tanned effect. The spray booth, in which the user applies the tanning solution, is a 3-sided “structure” comprising 3 sheets of an unspecified fabric, each sheet measuring 3 feet wide and 7 feet tall, which hand from a frame of PVC piping. A square piece of linoleum is supplied with the booth to act as a floor covering. The entire system comprises a set for tariff purposes, the essential character of which is imparted by the spraying apparatus. The applicable subheading for the spray-0n tanning system will be 8424.20..90, Harmonized Tariff Schedule of the United States (HTS), which provides for other spray guns and similar appliances. The rate of duty will be free. 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 Wholey at 646-733- 3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division