CLA-2-84:RR:NC:1:102 K87056

Mr. Brian Wavra
Johnson Outdoors
555 Main Street
Racine, WI 53403

RE: The tariff classification of a water pump from China or Taiwan

Dear Mr. Wavra:

In your letter dated June 10, 2004 you requested a tariff classification ruling on behalf of Johnson Outdoors.

The article in question is described as a plastic hand pump and identified by style number CRL-PUMP. The pump is used to manually pump water out of a canoe or kayak You indicate that the pump may be imported with foam sleeve that will serve as a hand grip and allow the pump to float in water. A sample was submitted.

The applicable subheading for the water pump will be 8413.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hand pumps for liquids. The rate of duty is free.

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 Kenneth T. Brock at 646-733-3009.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division