CLA-2 CO:R:C:G 085842 TLS
Ms. Ann Newton
Fabrique De Fer De Charleroi (USA), Inc.
88 Danbury Road
Wilton, Connecticut 06897
RE: Sprinkler heads for sprinkler systems
Dear Ms. Newton:
Your letter of October 10, 1989 requested a ruling on the
proper tariff classification of a sprinkler head under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). Our ruling follows.
FACTS:
The article at issue is described as a sprinkler head to be
used in ceiling-installed fire extinguishing sprinkler systems.
The sprinkler head is comprised of cast metal, a minimum of which
is 75% copper. It is to be assembled in the United States with
other castings or small machined parts and then installed with
the sprinkler system. While the sprinkler system is mechanical,
the sprinkler head itself is non-mechanical.
ISSUE:
Under which of the following HTSUSA headings is the
sprinkler head properly classifiable:
7419, HTSUSA, covering other articles of copper;
8424, HTSUSA, covering mechanical appliances (whether or not
hand operated) for projecting, dispersing or spraying liquids or
powders; fire extinguishers, whether or not charged; ... parts
thereof.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI) govern
classification of articles under HTSUSA. GRI 1 requires that
classification be determined according to the terms of the
headings and any relative section or chapter notes. Heading 7419
covers articles of copper other than those expressly covered
elsewhere under the HTS. The sprinkler head is not mentioned in
any of the other provisions covering copper articles in chapter
74. In fact, it is not specifically referred to anywhere else
in the Harmonized System. As noted above, the sprinkler head is
comprised of at least 75% copper. Thus, it could be classifiable
under heading 7419 as an article of copper not covered elsewhere
in chapter 74. We must now determine if the sprinkler head is
covered more specifically under another heading.
Heading 8424 covers, among other things, mechanical
appliances (whether or not hand operated) for projecting,
dispersing or spraying liquids or powders, and parts thereof.
Once assembled, the sprinkler head is to be installed with a
ceiling sprinkler system as a part of that system. The head
operates within the system to spray water over the interior of a
room to extinguish fires. The system is mechanically operated
while the sprinkler head by itself is not. We have classified
non-mechanical parts of mechanical articles before. In HQ
031521, we classified a similar part, a screw-on nozzle for an
automatic sprinkler system, as a part of that system even though
the nozzle was non-mechanical while the system was mechanically
operated. There is no reason why we should not follow that
reasoning in this case. Whether or not the sprinkler head is
mechanical, the fact it is a part of the sprinkler system is most
controlling for the purpose of classification. Therefore, we
find the sprinkler head to be properly classifiable under heading
8424 as a part of mechanical appliance for spraying liquid.
Classification under heading 7419 is precluded as a result.
HOLDING:
The sprinkler head is classified under subheading
8424.90.90, HTSUSA, as a part of a mechanical appliance for
spraying liquid.
Sincerely,
John Durant, Director
Commercial Rulings Division