CLA-2-84:OT:RR:NC:N1:106
J.F. Chester, Attorney
Cowles & Thompson
901 Main Street, Suite 3900
Dallas, TX 75202-3793
RE: The tariff classification of irrigation system parts from various countries
Dear Mr. Chester:
In your letter dated May 15, 2009, you requested a tariff classification ruling on behalf of your client Telsco Industries, Inc., d/b/a Weathermatic of Garland, Texas.
The items under consideration are five components used in an agricultural / horticultural irrigation system.
The first item has been identified as Model LX4 in ground sprinkler. The LX4 is constructed of black plastic and stands 6 inches tall. The LX4 has a threaded bottom of approximately ½ inch in depth. The LX4 operates by water pressure; which when applied causes a spring loaded stem to rise bringing the height to 10 inches.
In your ruling request you propose classification of Model LX4 in ground sprinkler in subheading 8424.81.9000. There is no such number associated with the 2009 Harmonized Tariff Schedule of the United States (HTSUS).
Classification of goods in the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... ”.
General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.” Subheading 8484.81.90 of the HTSUS provides for “Mechanical appliances…for…spraying liquids…: Other appliances: Agricultural or horticultural: Other”.
The applicable classification subheading for Model LX4 in ground 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%.
The second item has been identified as an MPR Nozzle, designed to operate in conjunction with the LX4 in ground sprinkler.
The MPR Nozzle is constructed of blue / black plastic and steel; it stands approximately ¾ of an inch in height and has a small silver colored screw on the top. The MPR Nozzle provides a fixed directional flow of water.
In your ruling request you propose classification of the MPR Nozzle in subheading 8424.81.9000. There is no such number associated with the 2009 HTSUS.
Classification of goods in the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... ”.
General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.” Subheading 8424.90 of the HTSUS provides for “Mechanical appliances…for…spraying liquids…: Parts”.
The applicable classification subheading for the MPR Nozzle will be 8424.90.9080, HTSUS, which provides for “Mechanical appliances…for…spraying liquids…: Parts: Other: Other”. The rate of duty will be Free.
The third item has been identified as an Adjustable Arc Nozzle, designed to operate in conjunction with the LX4 in ground sprinkler.
The Adjustable Arc Nozzle is constructed of black plastic and steel, and stands approximately ¾ of an inch in height at its lowest setting. The top of the nozzle turns in a counterclockwise direction allowing for both the directional flow of the water to be adjusted manually and for the turning off of the water.
In your ruling request you propose classification of the Adjustable Nozzle in subheading 8424.81.9000. There is no such number associated with the 2009 HTSUS.
Classification of goods in the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... ”.
General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.” Subheading 8481.80.50 of the HTSUS provides for “Taps, cocks, valves and similar appliances…: Other appliances: Hand operated: Other material”.
The applicable classification subheading for the Adjustable Arc Nozzle will be 8481.80.5090, HTSUS, which provides for “Taps, cocks, valves and similar appliances…: Other appliances: Hand operated: Of other materials: Other”. The rate of duty will be 3%.
The fourth and fifth items have been identified as Models N-100-H electric and N-100-F-H Nitro electric solenoid valves. In addition to being able to manually control water, flow both valves, when fitted with solenoid actuators, can electrically control the flow of water to the sprinklers. When attached the solenoid actuators allow a 24 volt current to pass to the valve which is then opened for spraying applications. The units both contain both internal and external ports to which plumbing pipes are attached.
In your ruling request you propose classification of both Models N-100-H electric and N-100-F-H Nitro electric solenoid valves in subheading 8481.80.9005 of the HTSUS which provides for “Taps, cocks, valves and similar appliances…: Other appliances: Other: Solenoid valves”.
Classification of goods in the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... ”.
General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.” Subheading 8481.80.90 of the HTSUS provides for “Taps, cocks, valves and similar appliances…: Other appliances: Other: Other”. These submitted valve samples do not include solenoid actuators.
The applicable subheading for the Models N-100-H electric and N-100-F-H Nitro electric solenoid valves will be 8481.80.9050, HTSUS, which provides for “Taps, cocks, valves and similar appliances…: Other appliances: Other: Other: Other”. The rate of duty will be 2%.
In your ruling request you propose secondary classification for these parts in 9817.00.5000, HTSUS, which covers machinery, equipment, or implements to be used in agricultural or horticultural pursuits. These parts do not constitute a complete irrigation system and are therefore not eligible for consideration under 9817.00.50000.
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 Model LX4 in ground sprinkler, contact National Import Specialist Mark Palasek at (646) 733-3013. If you have any questions regarding the MPR Nozzle, Adjustable Arc Nozzle, N-100-H valve or N-100-F-H valve, contact National Import Specialist Ken Brock at (646) 733-3009.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division