CLA-2-39:OT:RR:NC:N1:119
Mr. Thomas Keating
Hodes, Keating & Pilon
134 North La Salle Street, Suite 1300
Chicago, Illinois 60602
RE: The tariff classification of Soaker Hoses from China
Dear Mr. Keating:
In your letter dated September 27, 2018, you requested a tariff classification ruling on behalf of your client, Fiskars Brands, Inc.
The subject merchandise is as follows:
2-in-1 sprinkler-and-soaker hoses.
Flat soaker hoses
The first product 2-in-1 sprinkler-and-soaker hoses are described as being other than rigid hoses, having a minimum burst pressure less than 27.6 MPa, not reinforced, imported for retail sale with their fittings. They are made of recycled PVC. They are assembled with one male and one female fitting. The fittings are made of brass. They include two EPDM washers to facilitate a tight seal. One end of the hose has a threaded end cap made of polypropylene. They are imported in 50 foot lengths. Samples were indicated to have been sent, however not received by our office. These hoses are designed so water is released throughout the length of the hose directly to the plant at a constant and controlled rate of flow.
The second product, flat soaker hoses are said to be “other than rigid”. You indicate that they are made of recycled PVC reinforced with hose cover layers, made of polyester. They are assembled with one male and one female coupling. The couplings are made of polyoxymethylene (POM) plastic. The fittings also have two thermoplastic rubber washers included. One end of the hose has a threaded cap made of acrylonitrile butadiene styrene (ABS). These hoses are imported in 25, 50 or 75 foot lengths. These hoses are also designed to deliver water in a slow controlled fashion over length to simulate rainfall.
The applicable subheading for the 2-in-1 sprinkler-and-soaker hoses will be 3917.33.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics: other tubes, pipes and hoses: other, not reinforced or otherwise combined with other materials, with fittings. The rate of duty will be 3.1 percent ad valorem.
The applicable subheading for the Flat Soaker Hoses will be 3917.39.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics: Other tubes, pipes and hoses: Other: Other: Of polyvinyl chloride. The rate of duty will be 3.1 percent ad valorem.
Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.5000, HTSUS. In order for the subject merchandise to fall within the special provisions of Chapter 98, HTSUS, the following three-part test must be met: (1) The article in question must not be excluded from the heading under Section XXII, Chapter 98, Subchapter XVII, U.S. Note 2, HTSUS; (2) The terms of the headings must be met in accordance with GRI 1, HTSUS, which provides that classification is determined according to the terms of the headings and any relative section or chapter notes; and (3) The article must comply with the actual use provision requirements of sections 10.131-10.139, Customs Regulations (19 CFR 10.131-10.139).
CBP has previously ruled on a similar product, regarding Heading 9817, in NY Ruling I88767. In that ruling it was determined that: “Since the main purpose of valves is to control the flow of liquids and a hose is nothing more than a conduit for water, they cannot, in themselves, be referred to, for tariff purposes, as machinery, equipment or implements to be used for an agricultural or horticultural purpose.” Although the instant products allow for a more controlled dispersal of the water, they still are nothing more than conduits for water, and as such will not qualify for Heading 9817.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 3917.33.0000 and 3917.39.0020, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3917.33.0000 and 3917.39.0020, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 the 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 Paul Hodgkiss at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division