CLA-2-84:S:N:N1:102 876477
A & J Customs Brokers, Inc.
2200 East Patrick Lane
Suite 20
Las Vegas, NV 89119
RE: The tariff classification of an emergency eyewash fountain
from Taiwan
Dear Sir:
In your letter dated July 10, 1992, on behalf of your
client, Desert Assembly, Inc., you requested a tariff
classification ruling.
The item at hand is known as an "Opti-Klens" emergency
eyewash station. The unit, which is made of chrome-plated brass,
threads onto a regular faucet in place of the aerator. It
consists of two main components; a hand-operated diverter valve,
and a dual nozzle assembly. When an industrial situation occurs
which requires immediate flushing of a person's eyes, the
individual turns on the faucet and pulls the diverter knob on the
valve. Water is instantly routed to the two upward facing
nozzles, allowing the individual to purge his eyes. Upon
releasing the knob, water will flow downwards through the built-
in aerator.
The applicable subheading for the Opti-Klens will be
8481.80.1050, Harmonized Tariff Schedule of the United States
(HTS), which provides for taps, cocks, valves and similar
appliances, hand operated, of copper (or alloy thereof), having a
pressure rating under 850 kPa (125 psi). The rate of duty will
be 5.6 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