CLA-2-84:OT:RR:NC:N1:106

Jonas S. Karlsson, Customs Compliance Manager
Kidde Residential and Commercial
1016 Corporate Park Drive
Mebane, NC 27302

RE: The tariff classification of fire extinguisher parts from an unspecified country

Dear Mr. Karlsson:

In your letter dated June 2nd, 2009 you requested a tariff classification ruling. Your samples will be returned as requested.

The items under consideration have been identified as three (3) nozzles and one (1) horn used in the production of fire extinguishers.

The first nozzle is constructed of an unspecified plastic and measures approximately 1 ½ inches in height with an approximate ½ inch circular opening.

The second nozzle is constructed of aluminum and measures approximately 1 ½ inches in height with an approximate ½ inch circular opening.

We are considering that these nozzles are specifically designed to be affixed to the tail end of the fire extinguisher hose.

The third nozzle is constructed of CDA 360 brass with a nickel finish and measures approximate 1 ½ inches in height with an approximate ½ inch circular opening.

You state that, unlike the previous two nozzles, these nozzles are not designed to be affixed to the tail end of a hose but rather are specifically designed to be attached directly to the handle/valve assembly, as shown in an illustration of the Kidde Model Pro 110 fire extinguisher.

The fourth item has been identified as “Horn”. The horn is bottle shaped with an 10 inch discharge port of 4 inches in diameter and an tubular top measuring approximately 4 ½ inches in height with a 1 ¼ inch diameter opening. The entire horn is constructed of an unspecified plastic and measures approximately 14 ½ inches in height in total. From the information provided it appears that the horn is used on Carbon Dioxide (CO2) fire extinguishers.

The applicable subheading for the three nozzles and horn will be 8424.90.0500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Mechanical appliances…; fire extinguishers…: Parts: Of fire extinguishers”. The general 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 Mark Palasek at (646) 733-3013.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division