CLA-2-84:S:N:N1:106-801566

Mr. Ronald L. Smith
105 Pelican Ct.
Richmond Hill, GA 31324

RE: The tariff classification of an airless spray gun from Korea.

Dear Mr. Smith:

In an undated letter you requested a tariff classification ruling. You submitted descriptive literature with your request. The spray gun is 180 mm in height, 130 mm in length and 57 mm in width. It weighs .65 kg and has a recommended working pressure of 300 Kgf/cm2. The airless spray gun works with a so- called airless pump which produces pressures sufficient to spray a variety of materials, including paint, through the spray gun.

The applicable subheading for the airless spray pump will be 8424.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for spray guns and similar appliances. The rate of duty will be 3.7 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport