CLA-2-84:OT:RR:NC:N1:106
Mr. Philip Robinson
Fedex Trade Networks
850 S.W. 7th St.
Renton, WA 98188
RE: The tariff classification of a portable hot shower from China.
Dear Mr. Robinson:
In your letter dated September 3, 2009, you requested a tariff classification ruling on behalf of your client, Tama Inc., d.b.a. Zodi Outback Gear. Literature and descriptive information was included.
The item is a portable, hot shower device, commercially known as the Zodi Outback Gear’s “Hot Tap On-Demand Hot Shower” and is available in a hard case (model 6185) and soft case (model 6189). A waterproof, battery operated pump is submerged in water. The water is pumped into a heating coil which is heated by a propane burner. The heated water is then dispensed from a hose for the user.
The applicable subheading for the portable hot shower will be 8419.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machinery…instantaneous…water heaters, nonelectric: instantaneous gas water heaters. 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 Mark Palasek at (646) 733-3013.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division