CLA-2-84:OT:RR:NC:N1:106
Ms. Krista Ruffoni
Family Dollar Services, Inc.
10401 Monroe Rd.
Matthews, NC 28105
RE: The tariff classification of an impulse lawn sprinkler from China.
Dear Ms. Ruffoni:
In your letter dated June 29, 2010, you requested a tariff classification ruling. A sample and information regarding the item were submitted with your request and the sample is being returned.
The device is a pulsating lawn sprinkler, style LY-3412. The sprinkler is constructed of a plastic body which is fitted to a metal spike. The plastic body also has four metal springs and is capable of turning 360 degrees on its base which is screwed into the metal spike. In use, the metal spike is inserted into the ground and a garden hose is connected to complementary connection of this metal spike as a water supply. The water rises into the plastic component and is sprayed through a non adjustable opening in the component. A small externally mounted screw can be turned to affect the coarseness of the spray after it has left the sprinkler. As the spray of water exits, it causes a plastic bar on a central pivot to swing to the side. This action mechanically results in applying force to the pivot point of the plastic component and it rotates a few degrees. This action continues in a clockwise direction continuously unless the user sets a metal clip downward between two plastic restricting plates. Should the clip be down, when the clip contacts the restricting plates it causes a switch in the component to flip positions and the spray of water is forced across the back of the plastic bar which results in a reversal of the sprays direction to counterclockwise until the clip again hits a restricting plate. A hinged flap above the point where the spray of water is released can be adjusted by a central knob to allow the spray to travel lower or higher. The metal spike also has an outlet connection opposite the input connection in order that a hose can be connected and the sprinkler can be run in series with others or similar water devices.
You suggest that the pulsating lawn sprinkler would be correctly classified as tableware,…other household articles……, of plastics: other: other in 3924.90.5600 Harmonized Tariff Schedule of the United States (HTSUS). This is not correct as the device has mechanical components and is designed specifically for spraying in a particular fashion as a result of the mechanical components.
The applicable subheading for the pulsating lawn sprinkler will be 8424.81.9090, HTSUS, which provides for mechanical appliances for…spraying liquids…: other appliances: agricultural or horticultural: other, other: other. The rate of duty will be 2.4 percent ad valorem.
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 pulsating lawn sprinkler potentially satisfies a horticultural pursuit, the watering of a lawn. As a result, these items will also be classified in the alternative subheading of 9817.00.5000, HTSUS, subject to certification. The conditional 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 Mark Palasek at (646) 733-3013.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division