CLA-2-84:OT:RR:NC:N1:405
Michelle Jo
Central Purchasing, LLC
26541 Agoura Road
Calabasas, CA 91302
RE: The tariff classification of three spraying appliances from China
Dear Ms. Jo:
In your letter dated February 24, 2017, you requested a tariff classification ruling.
The merchandise at issue consists of three spraying appliances, the 1-1/4 gallon Home and Garden Sprayer, the 2 gallon Home and Garden Sprayer, and the 15 Gallon Spot Sprayer 12 Volt.
The 1-1/4 gallon and 2 gallon Home and Garden Sprayers are both portable sprayers that consist of a plastic tank combined with a pump, a pump handle, a pressure relief valve, and a four foot hose with a trigger-activated spraying nozzle. The two sprayers, largely identical to one another save for the size of the plastic tank (1.25 and 2 gallons respectively), are designed to spray water, water-based fertilizers, herbicides, pesticides, and sealers. To use the sprayers, one first fills the plastic tank with liquid and pumps the handle to build pressure in the tank. Once sufficient pressure is built up, a user can depress the trigger on the spraying nozzle to spray the liquid held within the tank. Both sprayers feature a shoulder-strap to facilitate carrying the items when in use.
The 15 Gallon Spot Sprayer 12 Volt is a larger spraying appliance designed to be mounted on an ATV, tractor, or other vehicle. The product consists of a 15 gallon plastic tank combined with a 12 volt diaphragm pump, a 15 foot hose, and a trigger-activated spraying wand. You indicate that the sprayer is designed to spray water, water-based fertilizers, herbicides, pesticides, and sealers. The sprayer’s tank, when mounted to a vehicle, can be filled with liquid, and the pump connected to a 12 volt power source (not included with the product). Once power is supplied to the pump, a user can spray the liquid held within the tank by means of the trigger-operated spraying wand connected to the 15 foot hose.
The applicable subheading for the 1-1/4 gallon Home and Garden Sprayer and the 2 gallon Home and Garden Sprayer will be 8424.41.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar; steam or sand blasting machines and similar jet projecting machines; parts thereof: Agricultural or horticultural sprayers: Portable sprayers: Other. The rate of duty will be 2.4% ad valorem
The applicable subheading for the 15 Gallon Spot Sprayer 12 Volt will be 8424.49.0000, HTSUS, which provides for Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar; steam or sand blasting machines and similar jet projecting machines; parts thereof: Agricultural or horticultural sprayers: Other. The rate of duty will be 2.4% ad valorem.
In your submission you inquire about the eligibility of the three sprayers at issue to receive duty-free treatment under subheading 9817.00.50, HTSUS, which applies to machinery, equipment and implements to be used for agricultural and horticultural purposes. Based on the information provided, the 1-1/4 gallon Home and Garden Sprayer, the 2 gallon Home and Garden Sprayer, and the 15 Gallon Spot Sprayer 12 Volt are all products intended for use in horticultural pursuits. Consequently, the three sprayers covered by your submission will be eligible for duty-free treatment under subheading 9817.00.50, provided the actual use requirements of Sections 10.131 through 10.139 of the Customs Regulations are satisfied.
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 https://hts.usitc.gov/current.
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 Evan Conceicao at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division