CLA-2-84:OT:RR:NC:N1:102
Ms. Maggie Smith Ranney
L.E. Coppersmith, Inc.
525 S. Douglas St.
Suite 100
El Segundo, CA 90245
RE: The tariff classification of water spray nozzles from China
Dear Ms. Ranney:
In your letter dated December 16, 2009 you requested a tariff classification ruling on behalf of your client, Bond Manufacturing Co., Inc. Representative samples were submitted and will be returned to you.
The articles in question include a plastic 8 pattern trigger handle spray nozzle, item number 70118, an aluminum-zinc alloy trigger spray nozzle, item number 70013, a plastic fan spray nozzle, item number 70008, a 4.5 inch aluminum-zinc alloy twist spray nozzle, item number 70039, an 18 inch aluminum-zinc alloy wand trigger handle spray nozzle, item number 70126, an aluminum-zinc alloy 8 pattern trigger handle spray nozzle, item number 70047, and an aluminum-zinc alloy 3 way trigger handle spray nozzle, item number 70049. These hand operated nozzles attach to a standard garden hose and are used to control the flow of water.
The applicable subheading for the plastic and aluminum-zinc alloy water spray nozzles will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other hand operated valves of other materials. The rate of duty will be 3 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 spray nozzles satisfies a horticultural pursuit based upon the information submitted and marketing practices reviewed by this office. 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 Kenneth T. Brock at (646) 733-3009.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division