CLA-2-84:S:N:N1:106-869883
Mr. William Renwick
Renwick Incorporated
Box 626
Suite D-1 Carr Mill
Carrboro, NC 27520
RE: The tariff classification of knapsack sprayers and parts
from England.
Dear Mr. Renwick:
In your letter dated December 12, 1991 you requested a
tariff classification ruling. You enclosed descriptive
literature with your request.
There are two sprayer appliances for consideration in your
inquiry: the Cooper Pegler CP3 20 Litre Knapsack Sprayer and the
Cooper Pegler CP15 15 Litre Knapsack Sprayer. In a telephone
conversation with National Import Specialist Patrick Wholey, you
described these items as standard knapsack-type sprayers suitable
for applying herbicides, insecticides and fungicides in an
agricultural or horticultural setting. The items are back
contoured and are adaptable for left or right hand operation.
They function via a diaphragm pump which is activated by a hand
lever to create pressure in the container. A trigger mechanism
at one end of the attached lance releases the air pressure with
the liquid through a nozzle.
The applicable subheading for these knapsack sprayers will
be 8424.81.9030, Harmonized Tariff Schedule of the United States
(HTS), which provides for self-contained agricultural or
horticultural sprayers having a capacity not over 20 liters. The
rate of duty will be 3.7 percent ad valorem.
Machinery, equipment and implements to be used for
agricultural or horticultural purposes are provided for under the
special classification provision of subheading 9817.00.50, HTS.
Upon the submission of actual use certification, as provided in
Section 10.131-139 of the Customs Regulations, these knapsack
sprayers would be classifiable in subheading 9817.00.5000, HTS,
and would be free of duty. Your classification request also
included spare parts for these sprayers. The applicable subheading
for replacement parts, not specially provided for, of agricultural
spray equipment, will be 8424.90.9080, Harmonized Tariff Schedule
of the United States (HTS), which provides for other parts of
mechanical appliances (whether or not hand operated) for projecting
dispersing or spraying liquids or powders. This includes parts of
agricultural sprayers. The rate of duty will be 3.7 percent ad
valorem.
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