CLA-2-84:OT:RR:NC:N1:105
Lucinda Swartz
Scarbrough International Ltd.
10841 NW Ambassador Drive
Kansas City, MO 64153
RE: The tariff classification of a backpack sprayer from China
Dear Ms. Swartz:
In your letter dated April 22, 2019, you requested a tariff classification ruling on behalf of your client My 4 Sons of Santa Rosa, California.
The product at issue is identified as a 4 Gallon Home and Garden Battery Powered Backpack Sprayer. The item consists of a four gallon plastic tank combined with a 12 volt DC electric viton diaphragm pump, a battery, on/off switches, charging port, charger, a hose, and a trigger-activated spraying wand. The sprayer features two shoulder straps that enable a user to wear it on their back, and is designed to spray water, water-based fertilizers, herbicides, pesticides, and sealers. To use the backpack sprayer, a user first fills the plastic tank with liquid (water, fertilizer, pesticide, etc.) and depress the trigger on the wand to spray the liquid held within the tank. The sprayer includes seven different nozzles that can be affixed to the end of the spraying wand, allowing a user to select the type of spray pattern they wish to utilize. The backpack sprayer can be used with a cart, extension hose, stainless pistol, quick release, and 11 foot telescope to improve mobility, range, and versatility.
The applicable subheading for the 4 Gallon Home and Garden Battery Powered Backpack 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.
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 subheadings 8424.41.9000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. If the merchandise is from China, you must report the Chapter 99 subheading, i.e., 9903.88.02 in addition to the corresponding subheading 8424.82.0090, HTSUS, listed above at the time of importation.
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.
In your submission you inquire about the eligibility of the backpack sprayer 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.
Subheading 9817.00.50, HTSUS, is an actual use provision. To fall within a special classification, a three-part test must be met. First, the subject merchandise must not be excluded from the heading under Section XXII, Chapter 98, Subchapter XVII, U.S. Note 2, HTSUS. Secondly, the terms of the headings must be met in accordance with GRI 1, which provides that classification is determined according to the terms of the headings and any relative section or chapter notes. Thirdly, the article must comply with the actual use regulations under Section 10.131 through 10.139, Customs Regulations (19 CFR 10.131 through 10.139).
Based on the information provided, the backpack sprayer is intended for use in a domestic or home garden environment, and thus would be considered a horticultural implement. Consequently, the 4 Gallon Home and Garden Battery Powered Backpack Sprayer 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.
Please note that the additional duties imposed by headings 9903.88.01, 9903.88.02, 9903.88.03, and 9903.88.04 do not apply to goods for which entry is properly claimed under a provision of chapter 98 of the HTSUS, except for goods entered under headings 9802.00.40, 9802.00.50, 9802.00.60, and 9802.00.80. For headings 9802.00.40, 9802.00.50, and 9802.00.60, the additional duties apply to the value of repairs, alterations, or processing performed abroad, as described in the applicable heading. For heading 9802.00.80, the additional duties apply to the value of the article less the cost or value of such products of the United States, as described in heading 9802.00.80.
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 Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division