CLA-2-84:RR:NC:N1:106
Mr. James Burritt
Casas International Brokerage, Inc.
9355 Airway Road
San Diego, CA 92154
RE: The tariff classification of drip irrigation kits and a filter screen housing from Mexico
Dear Mr. Burritt:
In your letter dated May 10, 2007, on behalf of Rain Bird Corporation, you requested a tariff classification ruling. You submitted samples with your request.
You asked for a classification ruling on four varieties of drip irrigation kits and a filter screen kit.
Kit # 1 is the DC-6, Drip Irrigation Retrofit Kit. This item is a drip irrigation kit which allows for the retrofitting of a sprinkler system into a water-saving drip system. The kit contains a plastic, 6-outlet pressure manifold valve, a plastic spray head body, 50 feet of plastic tubing, 6 plastic diffuser drip caps and 6 plastic stakes. When installed, the kit functions to water grass, plants and flowers through a drip irrigation process.
Kit # 2 is the LNDSW Kit. This item allows for the connection of a spot watering system to existing irrigation tubing. The kit contains 7 plastic barbed connector tees, 5 plastic barbed couplings, 3 plastic “micro-bubbler” projectors, 20 plastic spot watering emitter valves, 10 plastic tubing stakes with diffuser drip caps, a plastic installation tool and 50 feet of plastic tubing. When installed, the kit functions to water grass, plants and flowers through a bubbler system irrigation process.
Kit # 3 is the Patio Plant Watering Kit. This item allows for the connection to an existing outdoor faucet for the purpose watering patio plants. The kit contains tubing and diffuser drip caps.
Kit # 4 is the Landscape Drip Line System. This item allows for the connection of a drip irrigation system throughout any planted area. The kit contains 5 plastic barbed couplings, plastic barbed tees, 2 plastic barbed elbows, 10 plastic tubing plugs, 1 plastic end closure, 10 galvanized tubing stakes, 1 plastic pressure regulator with 1/4” tubing adapter, 50 feet of plastic tubing, 5 plastic tubing stakes with diffuser drip caps, 5 plastic spot watering emitter valves and 1 installation tool.
Kit # 5 is a Commercial-Grade Y-filter housing. The item is designed to hold a a mesh stainless steel screen filter cartridge to filter irrigation systems. The kit contains the Y-filter housing, a wrench for removing the filter screen cap and a ¾” female-female plastic ball valve which will be attached to the outlet of the Y-fiilter.
The applicable subheading for the watering kits, 1 through 4 above, will be 8424.81.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other irrigation equipment. The rate of duty will be 2.4 percent.
Subheading 9817.00.5000, HTSUS, is the provision covering machinery, equipment, or implements to be used in agricultural or horticultural pursuits. This is an actual use provision subject to the certification process found in Sections 10.131 – 10.139 of the Customs Regulations. The use of the irrigation kits is a horticultural pursuit. In this instance, classification for the irrigation kits 1 through 4 will result in the alternative classification in subheading 9817.00.5000, HTS, subject to certification. The conditional rate of duty will be free.
The applicable subheading for the Y-filter housing will be 8421.99.0080, HTSUS, which provides for other parts of filtering apparatus. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Wholey at 646-733-3013.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division