CLA-2 CO:R:C:M 557232 DWS
District Director
U.S. Customs Service
880 Front Street, Room 5-S-9
San Diego, CA 92188
RE: Protest No. 2501-92-100116; Water Sprinklers; Agricultural
and Horticultural Pursuits; Chapter 98, U.S. Note 1;
James S. Baker Imports Co. v. U.S.; U.S. v. Boker; HQ's 074237
and 950223; NY's 872754, 851498, 882114, and 826754; 9802.00.80
Dear District Director:
The following is our decision regarding the request for
further review of Protest No. 2501-92-100116 concerning your action
in classifying and assessing duty on various water sprinklers under
the Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The merchandise consists of various water sprinklers (model
nos. SP-25, P5-PJ-C, WPS-125, W25-PJDA-C, 25 PGDA-C, 110170-10, SK-
125, WDD-5, IO-28, WSK-125, DP-33, WRB-97, WRB-99, A17-CST, A-17-
H, WA-17-F, W-PS-5, SK-5, INTL-SK-2, SP-40-AP, SP-40-H, SP-40-SQ,
W25-25-H, WSP-40-H, WSP-40-SST, SP-25-EST, SP-40-EST, and TS-250).
All of the sprinklers are designed for irrigating turf, gardens,
crops and other plants.
The sprinklers were entered under subheading 8424.81.90,
HTSUS, as other agricultural or horticultural mechanical appliances
for projecting liquids. Entries containing brass sprinkler
components were also entered under subheading 9802.00.80, HTSUS,
as articles assembled abroad in whole or in part of fabricated
components. However, in a letter to this office dated August 18,
1993, counsel for the importer requested that the claim for
classification under 9802.00.80, HTSUS, be abandoned, and that a
claim for classification of all the sprinklers in each entry under
subheading 9817.00.50, HTSUS, as machinery to be used for
agricultural or horticultural purposes, be included in the protest.
The entries were liquidated on September 25, 1992, October 2, 1992,
November 20, 1992, November 27, 1992, December 4, 1992, and
December 11, 1992, under subheading 8424.81.90, HTSUS. The protest
was timely filed on December 22, 1992.
The subheadings under consideration are as follows:
8424.81.90: [m]echanical appliances (whether or not hand
operated) for projecting, dispersing or spraying
liquids . . .: [o]ther appliances: [a]gricultural
or horticultural: [o]ther.
The general, column one rate of duty for goods classifiable
under this provision is 3.7 percent ad valorem.
9817.00.50: [m]achinery, equipment and implements to be used
for agricultural or horticultural purposes.
Goods classifiable under this provision receive duty-free
treatment.
ISSUE:
Whether the water sprinklers are classifiable under subheading
9817.00.50, as machinery to be used for agricultural or
horticultural purposes.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in accordance
with the General Rules of Interpretation (GRI's), taken in order.
GRI 1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.
We first note that there is no disagreement as to the
classification of the sprinklers under subheading 8424.81.90,
HTSUS.
Chapter 98, U.S. note 1, HTSUS, states that:
[t]he provisions of this chapter are not subject to the rule
of relative specificity in general rule of interpretation
3(a). Any article which is described in any provision in
this
chapter is classifiable in said provision if the conditions
and requirements thereof and of any applicable regulations are
met.
The question, then, is whether the sprinklers are used for
agricultural or horticultural pursuits for the purposes of
subheading 9817.00.50, HTSUS.
With regard to the use of the sprinklers in irrigating crops,
we find that that use constitutes an agricultural pursuit. In
James S. Baker Imports Co. v. U.S., 61 Cust. Ct. 305, C.D. 3619
(1968), it was stated that:
[i]n [U.S.] v. Boker, 6 Ct. Cust. Appls. 243, T.D. 35472, the
Court of Customs Appeals construed the word "agriculture" to
include only that which provides the substantial requirements
of life (food) and comfort (raiment), and not the purely
pleasurable pursuits. It held that "agriculture" must lead
to
the production of necessities and not that which is
essentially pleasurable or ornamental.
Therefore, because the sprinklers are used for irrigating
crops, in that context the sprinklers are used for an agricultural
pursuit.
With regard to the use of the sprinklers in irrigating turf
and gardens, those uses are not agricultural pursuits because they
lead to the production of that which is essentially pleasurable or
ornamental. In HQ 074237, dated March 7, 1985, it was stated that:
[t]he production of turf is not an agricultural pursuit for
tariff purposes because it does not involve the growth or
production of food or clothing for human beings.
However, the use of the sprinklers in irrigating turf and
gardens is an horticultural pursuit. In HQ 074237, it was stated
that:
[h]orticulture is a branch of agriculture that deals with
the garden production of both food crops and ornamentals.
It is recognized that the production of ornamentals in
horticulture includes the production of turf on turf farms.
Specifically, turf production is a subdivision of ornamental
horticulture.
Also, in Baker, the Court stated that:
[c]learly, the treatment of the lawn in these works leaves us
with no doubt that the caring of a lawn may properly be
considered a horticultural pursuit.
Consequently, because the sprinklers are used for irrigating
crops, gardens, and turf, it is our position that they are used for
agricultural and horticultural pursuits for the purposes of
subheading 9817.00.50, HTSUS. See NY 872754, dated April 7, 1992,
NY 851498, dated April 27, 1990, NY 882114, dated February 9, 1993,
NY 826754, dated January 14, 1988, and HQ 950223, dated December
4, 1991.
HOLDING:
The water sprinklers are classifiable under subheading
8424.81.90, HTSUS, as other agricultural or horticultural
mechanical appliances for projecting liquids. They are also
classifiable under subheading 9817.00.50, HTSUS, as machinery to
be used for agricultural or horticultural purposes. Upon
compliance with the applicable regulations in sections 10.131 -
10.139, Customs Regulations (19 CFR 10.131 - 10.139), the
merchandise will be eligible for duty-free treatment.
The protest, as amended, should be granted in full. A copy
of this decision should be attached to the Customs Form 19 and
provided to the protestant as part of the notice of action on the
protest.
Sincerely,
John Durant, Director