Mr. Douglas Dennert
720 Dawn Avenue
Thief River Falls, MN 56701
RE: The tariff classification of electric garden hose reel accessories from Taiwan
Dear Mr. Dennert:
In your letter dated April 12, 1999 you requested a tariff classification ruling.
As indicated by the submitted sample and the information provided, the items in question consist of a lead-calcium battery which is the power source for the garden hose reel, and an accessory kit consisting of various plastic connectors and couplings for use with the reel.
The applicable subheading for the lead-calcium battery will be 8507.20.80, Harmonized Tariff Schedule of the United States (HTS), which provides for other lead-acid storage batteries: Other. The rate of duty will be 3.5 percent ad valorem. The applicable subheading for the accessory kit will be 3917.40.0090, HTS, which provides for tubes, pipes, and hoses and fittings therefor …of plastics: Fittings…Other. The rate of duty will be 5.3 percent ad valorem.
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 David Curran at 212-637-7049.
Robert B. Swierupski