CLA-2 CO:R:C:M 954661 MMC
Mr. Thomas A. Penksa
Ameri-Can Customshouse Brokers, Inc.
783 Busti Avenue
Buffalo, NY 14213
RE: Garden hose nozzles; Aqua guns; NYRL 885006 revoked; EN 84.81
Dear Mr. Penksa:
Additionally, you have requested a classification of models 478,
446C, and 5305C garden hose nozzles. Your request has been
forwarded to this office for reply. Samples of all models were
submitted for examination.
FACTS:
NYRL 885006, held that the Model 482C garden hose nozzle,
known as the "aqua gun", was classifiable in subheading
7907.90.30, HTSUS, as other articles of zinc, of a type used for
household, table or kitchen use.
All models are nozzles which attach to a garden hose for use
in watering gardens and lawns. Each includes an adjustable head
which allows the user to generate different spray patterns.
Models 482C, 478, and 446C control water flow with a trigger
nozzle. Model 5305C controls the flow of water with a three way
switch.
Model 482C has a zinc body with a plastic adjustable turret.
It generates five different spraying patterns; shower, fan, fine
mist, mist to jet, and jet stream. Model 478 is the same design
as Model 482C except it is made entirely of zinc. Model 446C is
made of plastic and also generates five patterns; jet, flower,
sweeper, mist, and flat. Model 5305C is named the Soft Spray
Wand and has a plastic nozzle head which is connected to a metal
wand. The head rotates to generate two spray patterns; fine mist
and shower spray.
ISSUE:
Are the hose nozzles classifiable as hand operated valves?
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, HTSUS, states in part that for legal
purposes, classification shall be determined according to the
terms of the headings and any relative section or chapter notes.
Chapter 84, HTSUS, provides in pertinent part, for machinery and
mechanical appliances and accessories of such articles.
Heading 8481, HTSUS, provides for [t]aps, cocks, valves and
similar appliances, for pipes, boiler shells, tanks, vats or the
like, including pressure-reducing valves, and thermostatically
controlled valves; parts thereof. In understanding the language
of the HTSUS, the Harmonized Commodity Description and Coding
System Explanatory Notes may be consulted. The Explanatory Notes
(EN), although not dispositive, are to be used to determine the
proper interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128,
(August 23, 1989).
EN 84.81, pg. 1321-1323, states in pertinent part that:
[t]his heading covers taps, cocks, valves, and similar
appliances, used on or in pipes, tanks, vats or the like to
regulate the flow... of fluids.... [t]he appliances regulate
the flow by opening or closing an aperture...[t]hey may be
operated by hand...
...[i]n general, taps, valves, etc., are of base metal or
plastics, but those of other materials...are also covered by
the heading.
...[t]aps, valves, etc., remain classifiable here even if
incorporating other accessory features (e.g., ...short
lengths of tubing; short lengths of tubing ending in a
shower rose...)
...[t]aps, cocks, valves, etc., remain in this heading even
if specialized for use on a particular machine or
apparatus...
...[t]his heading includes inter alia:...
(10) ...hosepipe nozzles and the like, fitted with
cocks or with valves for forming a jet or spray.
Based on the cited Explanatory Note, we find that models
446C, 482C, 478, and 5305C are classifiable as valves. While the
heads of these hose nozzles create several different flow
patterns, we believe the creation of these patterns is an
accessory feature and not their main function. Their main
function, controlling the flow of water, is the function of a
valve.
Classification to the eight digit level depends upon whether
the hose nozzles are hand operated and their composition.
Because all of them are hand operated and they are made of
materials other than copper, iron, or steel, they are
classifiable in subheading 8481.80.50, HTSUS.
Accordingly, we are revoking NYRL 885006 pursuant to section
177.9(d), Customs Regulations [19 CFR 177.9(d)]. The revocation
will not be applied retroactively, and will not therefore, affect
past transactions under those rulings. However, for the purposes
of future transactions in merchandise of this type, NYRL 885006
will not be valid precedent. We recognize that pending
transactions may be adversely affected by this revocation, in
that current contracts for importations arriving at a port
subsequent to this decision will be classified pursuant to it.
If such a situation arises, you may apply for relief from the
binding effects of this decision as may be warranted by the
circumstances.
HOLDING:
Aqua guns models 446C, 482C, 478, and 5305C are classifiable
as hand operated valves in subheading 8481.80.50, HTSUS, with a
column one duty rate of 4.4% ad valorem. Products of Canada,
classifiable under this provision may be entitled to a reduction
in duty under the United States-Canada Free Trade Agreement upon
compliance with sections 10.301-10.309, Customs Regulations [19
CFR 10.301-309].
EFFECT ON OTHER RULINGS:
Pursuant to section 177.9(d), Customs Regulations [ 19 CFR
177.9(d)], NYRL 885006 is revoked.
Sincerely,
John Durant, Director
Commercial Rulings Division