CLA-2-84:RR:NC:1:104 B85791

Mr. Tomas U. Persson
Hawaiian Water Products
P.O. Box 760
Hanalei, HI 96714

RE: The tariff classification of a water softener ionizer from South Korea

Dear Mr. Persson:

In your undated letter received by this office on May 29, 1997, you requested a tariff classification ruling.

The Bion-Q water softener ionizer purifies water and produces alkaline and acid water. A six level filter system enhances its water purifying capability, e.g., agricultural chemical and ink stain removal checking capability. The unit features a convenient filter changing system and can be installed on wall or stand.

The applicable subheading for the Bion-Q water softener ionizer will be 8421.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for filtering or purifying machinery and apparatus for liquids: for filtering or purifying water. The rate of duty will be 1.6 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 Robert Losche at 212-466-5670.

Sincerely,

Robert B. Swierupski
Chief, Metals & Machinery Branch
National Commodity
Specialist Division