NY 862374: The tariff classification of water spray appliances fromCanada

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                          
                                   NY 862374

                                   April 26, 1991


CLA-2-84:S:N:N1:106-862374  

CATEGORY:  Classification

TARIFF NO.: 8424.89.0080  

Mr. Al Sherman
Jack R. Huls & Co.
61-12th Street
P.O. Box 1599
Blaine, WA 98230

RE:  The tariff classification of water spray appliances from
Canada

Dear Mr. Sherman:

     In your letter dated April 10, 1991, on behalf of LA Systems
Ltd., Surrey, BC, Canada, you requested a tariff classification
ruling.  You have submitted descriptive literature and
photographs of the imported products.

     The various models of water spray appliances are made of
steel and aluminum construction and feature water tight
assemblies.  The water nozzles adjust from a wide spray pattern
to a closed solid stream.  The products are permanently installed
in the ground and are connected to an underground water source. 
They are designed for use in recreation centers, pool areas and
playgrounds.  The literature indicates that the various models of
spray appliances are used in such areas to spray water on
children as they run about and play.  Models include the spiral
tunnel, water cannon, kinetic water wheel, water umbrella,
inverted cactus, water column, water needle, etc.  

     It is your opinion that the products are classified in
subheading 9506.99.6080, Harmonized Tariff Schedule of the United
States (HTS), which    provides for outdoor game equipment.  The
term game is defined as a contest or competition with a win/lose
objective.  The water spray appliances do not meet this
definition.  
     
     The applicable subheading for the water spray appliances
will be 8424.89.0080, HTS, which provides for mechanical
appliances (whether or not hand operated) for projecting,
dispersing or spraying liquids or powders.  The rate of duty will
be 3.7 percent ad valorem.   
     
     Goods classifiable under subheading 8424.89.0080, HTS, which
originated in the territory of Canada, will be entitled to a 1.4
percent rate of duty under the United States-Canada Free Trade
Agreement upon compliance with all applicable regulations.
     
     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