CLA-2 CO:R:C:M 955727 DWS
Mr. John N. Politis
Politis, Pollack & Doram
3255 Wilshire Boulevard, Suite 1688
Los Angeles, CA 90010
RE: Timer Controllers; Water Sprinklers; Agricultural or
Horticultural Purposes; HQ 557232; NYs 855567, 859219,
859991, 880373, and 883329; 8424.81.90
Dear Mr. Politis:
This is in response to your letter of January 11, 1994, on
behalf of Anthony Manufacturing Company, concerning the
classification of water sprinkler controllers under the Harmonized
Tariff Schedule of the United States (HTSUS).
FACTS:
The merchandise consists of water sprinkler controllers. The
controllers of three types: electro-mechanical (model nos. RC-
4C/RC-7C/RC-1260C, RC-4Bi/RC-7Bi/RC-1260Bi, and RC-1860AB/RC-
2360AB), solid state (model nos. CRC-A, 4A, 6A, and 8A; EZ-1, EZ1-
6MZ, and EZ1-6D; ISC-B8, 12, 16, 24, and 32; MIC-4, and 8; RCM-4,
6, 8, 12, 18, and 24; and MR-12, 16, 24, 36, and 48), and hybrid
(model nos. ESP-12i, 16i; ESP-4, 6, and 8; ESP-X; ESP-Si, 4, 6, and
8; HP-6, 8, and 12; and the Paragon Series). They are exclusively
designed, sold, and used with water sprinklers and have no other
function.
The controllers, through the use of timers, control the amount
of water used by the water sprinklers in agricultural or
horticultural pursuits, and the time when the water sprinklers
begin and end in operation.
The subheadings under consideration are as follows:
8424.81.90: [m]echanical appliances (whether or not hand
operated) for projecting, dispersing or
spraying liquids or powders . . . : [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.
9107.00.80: [t]ime switches with clock or watch movement
or with synchronous motor: [v]alued over $5
each.
The general, column one rate of duty for goods classifiable
under this provision is 45 cents each and 6.4 percent
ad valorem and 2.5 cents per jewel.
9817.00.50: [m]achinery, equipment and implements to be
used for agricultural or horticultural
purposes.
Goods classifiable under this provision are eligible for
duty-free treatment.
ISSUE:
Whether the water sprinkler controllers are eligible for duty-
free treatment under subheading 9817.00.50, HTSUS, as equipment 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.
In HQ 557232, dated September 28, 1993, we held that water
sprinklers were classifiable under subheading 8424.81.90, HTSUS.
We also held that the water sprinklers were eligible for duty-free
treatment under subheading 9817.00.50, HTSUS.
Because the subject controllers are basically time switches,
they are specifically classifiable under subheading 9107.00.80,
HTSUS. You have stated that Customs, in San Diego, California,
has classified the merchandise under this provision.
We must determine whether the controllers for water sprinklers
are used for agricultural or horticultural purposes under
subheading 9817.00.50, HTSUS. To fall within this duty-free
provision, a three part test must be met.
First the articles must not be among the long list of
exclusions to subheading 9817.00.50, HTSUS, under section XXII,
chapter 98, subchapter XVII, U.S. note 2, HTSUS. A review of that
note establishes that goods classifiable under subheading
9107.00.80, HTSUS, are not precluded from classification under
subheading 9817.00.50, HTSUS.
Second, in accordance with GRI 1, the terms of subheading
9817.00.50, HTSUS, must be met. In HQ 557232, we held that because
the water sprinklers were used for irrigating crops, gardens, and
turf, they were used for agricultural and horticultural pursuits.
Because the subject controllers are equipment which, when used with
the water sprinklers they control, aid in the growth and production
of turf, crops, and gardens, it is our position that they are
encompassed by subheading 9817.00.50, HTSUS. See NY 855567, dated
September 19, 1990, NY 859219, dated January 31, 1991, NY 859991,
dated February 12, 1991, NY 880373, dated December 16, 1992, and
NY 883329, dated April 16, 1993.
Third, the importer must provide certification that the
controllers are actually used in an agricultural or horticultural
pursuit in accordance with sections 10.131 - 10.139, Customs
Regulations (19 CFR 10.131 - 10.139). If this requirement is met,
then the controllers will receive duty-free treatment under
subheading 9817.00.50, HTSUS.
HOLDING:
The water sprinkler controllers are classifiable under
subheading 9107.00.80, HTSUS, as time switches. They are also
classifiable under subheading 9817.00.50, HTSUS, as equipment to
be used for agricultural and horticultural purposes. Upon
compliance with the applicable regulations 19 CFR 10.131 - 10.139,
the merchandise will be eligible for duty-free treatment.
Sincerely,
John Durant, Director