CLA-2-84:OT:RR:NC:N1:105
Greg Montgomery, LCB/Atty-in Fact
OEC Logistics, Inc.
11960 Westline Industrial Drive, #350
St. Louis, MO 63146
RE: The tariff classification of a hand-held battery-operated sprayer wand from China
Dear Mr. Montgomery:
In your letter dated January 24, 2020, received by this office on March 3, 2020, on behalf of your client, Tricobraun, Inc., you requested a tariff classification ruling.
The merchandise at issue is referred to as a hand-held battery-operated sprayer wand. The device consists of a spray lance assembly, spray chamber, a motor, a gear pump, a shutoff valve, a suction hose assembly, a pump inlet hose, a pump outlet hose, and a battery pack. The sprayer wand has a threaded bottle cap attached to the inlet tube, which is designed to connect with a reservoir or chemical container (sold separately). In operation, the user slides the locking button to the unlocked position, which enables the trigger button. When the user presses the trigger button, the motor is activated, which brings the water, water based fertilizers, herbicides, or pesticides up the suction hose via the pump to the spray chamber.
The hand-held battery-operated sprayer wand is functionally similar to the “Febreze” Power Sprayer in ruling NY H86230 (dated 12/19/01), which CBP classified under subheading 8424.20.9000, Harmonized Tariff Schedule of the United States (HTSUS). The battery-powered, motorized Febreze sprayer contained a gear pump, check valves, trigger mechanism, and a spray nozzle. Like the subject sprayer wand, the Febreze sprayer was imported without the chemicals or a reservoir.
The applicable subheading for the hand-held battery-operated sprayer wand will be 8424.20.9000, 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: Spray guns and similar appliances: Other.” The general rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8424.20.9000, HTSUS, unless specifically excluded, are subject to an additional 25 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 8424.20.9000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
You also propose that the hand-held battery-operated sprayer wand be considered for duty-free treatment under subheading 9817.00.50, HTSUS. 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 C.F.R. § 10.131 through 10.139). As stated above, the merchandise is classifiable under subheading 8424.20.9000, HTSUS. This subheading is not excluded from classification in subheading 9817.00.50, HTSUS, by operation of Section XXII, chapter 98, Subchapter XVII, U.S. Note 2, HTSUS. The second part of the test calls for the unit to be included within the terms of subheading 9817.00.50, HTSUS, as required by GRI 1. The unit must be “machinery”, “equipment” or “implements” used for “agricultural or horticultural purposes”. In this office’s opinion, the subject merchandise is an “implement” which fulfills the requirement of an agricultural pursuit. The three conditions set forth in 19 C.F.R. § 10.133 which must be met to receive duty preference for actual use are:
(a) Such use is intended at the time of importation; (b) The article is so used; and (c) Proof of use is furnished within 3 years after the date the article is entered or withdrawn from warehouse for consumption. The hand-held battery-operated sprayer wand described above is classifiable in subheading 9817.00.50, HTSUS, if the actual use requirements of Sections 10.131 through 10.139 of the Customs Regulations are met. 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 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 Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division