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NY M85533




August 24, 2006

CLA-2-39:RR:NC:SP:221 M85533

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500

Ms. Carol Robertson
Carmichael International Service
533 Glendale Boulevard
Los Angeles, CA 90026-5097

RE: The tariff classification of the “Flo” water deflector/faucet cover from China.

Dear Ms. Robertson:

In your letter dated July 18, 2006, on behalf of Boon Inc., you requested a tariff classification ruling.

The sample provided with your letter, identified as the “Flo,” is molded of plastics roughly in the shape of an oval with a hinged opening. The Flo fits over the bathtub faucet, protecting children from bumping against the hard metal of the faucet during bathing. The tongue like protrusion on the lower half of the device diverts the flow of water outwards from the faucet to make it easier to rinse the child’s hair. The Flo also acts as a bubble bath dispenser. It does not incorporate a valve, nor is it mechanical. To dispense the bubble bath, which is stored in a chamber built into the top half of the device, one merely pushes a button to allow the bubble bath to pass through the ensuing opening. The force of the flowing water against the soap solution creates bubbles.

The sample is being returned as you requested.

The applicable subheading for the Flo Water Deflector and Protective Faucet Cover will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other household articles and toilet articles, of plastics: other: other. The rate of duty will be 3.4 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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