CLA-2-84:RR:NC:MM:106 I88767
Ms. Ann Bruno
Olimpex International, Inc.
P.O. Box 8707
BWI Airport, MD 21240
RE: The tariff classification of hose nozzles, watering wands, hoses and watering timers from various countries; applicability of 9817.00.50
Dear Ms. Bruno:
In your letter received November 19, 2002 you requested a tariff classification ruling. Your submitted representative samples of the subject merchandise and product catalogs.
The sample representative hose nozzles and watering wands have plastic housings and incorporate a hand-operated mechanism, such as an “on/off trigger”, for controlling the flow of water. The battery-operated water timers are valves with plastic bodies incorporating a timing device and an electro-magnetic mechanism for automatically starting and stopping the flow of water. The mechanical water timers are hand operated devices that employ a mechanical timer. They are manually opened to start the flow of water and set a desired “on” time. Once the desired time has elapsed the valve automatically closes, shutting off the flow of water.
The sample representative hose is a 50-foot length of garden hose made of an unspecified plastic material re-enforced with tire cord construction. The hose is fitted with “quick connect” adapters for easy tool switching.
The applicable subheading for the hose nozzles, watering wands and mechanical water timers will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTS), which provides taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; other appliances, hand operated, of other materials. The rate of duty will be 2 percent ad valorem.
The applicable subheading for the electronic water timers will be 8481.80.9005, HTS, which provides for solenoid valves. The rate of duty will be 2 percent ad valorem.
The applicable subheading for the hose will be 3917.39.00, HTS, which provides for tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics, other. The rate of duty will be 3.1 percent ad valorem.
You asked about the applicability of subheading 9817.00.50, HTS, which provides for a conditionally free rate of duty for machinery, equipment and implements to be used for agricultural or horticultural purposes. Since the main purpose of valves is to control the flow of liquids and a hose is nothing more than a conduit for water, they cannot, in themselves, be referred to, for tariff purposes, as machinery, equipment or implements to be used for an agricultural or horticultural purpose.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patrick J. Wholey at 646-733-3013.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division