NY 859672
FEB. 12, 1991
CLA-2-84:S:N:N1:102 859672
Mr. Willis Walters
Nippon Express U.S.A. Inc.
20444 South Reeves Avenue
Long Beach, CA 90810
RE: The tariff classification of automatic faucets and automatic
toilet and urinal flush valves from Japan
Dear Mr. Walters:
In your letter dated January 12, 1991, on behalf of your
client, Toto Kiki U.S.A. Inc., you requested a tariff
classification ruling.
The literature submitted with your inquiry describes three
types of sanitary plumbing products: a hands free lavatory
faucet, an automatic flush valve for a toilet, and an automatic
flush valve for a urinal. All three units utilize a combination
infrared sensor and battery powered solenoid valve. In the case
of the faucet, when the users hand breaks the infrared beam the
solenoid valve is activated and a thermostatically-controlled
flow of water commences. The flush valves on the other hand
operate after the infrared sensor detects an individual in near
proximity for more than 5 seconds. After that time the
controller activates the valve when the person moves away.
The applicable subheading for all three units will be
8481.80.9005, Harmonized Tariff Schedule of the United States
(HTS), which provides for taps, cocks, valves and similar
appliances, other, other than hand-operated; solenoid valves.
The rate of duty will be 3.7 percent ad valorem.
In your letter you raised the question over whether or not
these valves would qualify for duty free treatment under the
chapter 98 provision covering articles for use by the blind or
handicapped. Subheading 9817.00.96 provides free entry for
articles specially designed or adapted for the use or benefit of
the blind or other physically or mentally handicapped persons:
... other.
The subject devices are designed for use by the general
public in toilet facilities at such places as airports or train
stations where, because of the large number of users (not
necessarily handicapped) with different toilet habits, certain
measures must be taken to safeguard the sanitary conditions of
these facilities. There are many benefits to be derived from
the use of these automatic devices, including the prevention of
flooding, which is a common occurrence in public toilets.
We do not doubt that your devices would be of benefit to the
handicapped but so would a number of modern conveniences such as
an automatic transmission for a car or the remote control of a
television set or VCR. We conclude therefore that subheading
9817.00.96 does not apply to the automatic devices under
consideration.
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