CLA-2-84:OT:RR:NC:N1:105
Herbert J. Lynch
Sullivan & Lynch, P.C.
800 Turnpike Street
North Andover, MA 01845
RE: The tariff classification of an Electrostatic Backpack Sprayer from China
Dear Mr. Lynch:
In your letter dated August 26, 2020, on behalf of your client, ElectroDefense Corp., you requested a tariff classification ruling.
The product under consideration is identified as the Electrostatic Backpack Sprayer (model# ED8660). The backpack sprayer consists of a trigger-activated spray gun, a 2.25-gallon fluid tank designed to be worn on the back of the user, two lithium-ion batteries, a battery charger, and a telescopic wand. The Electrostatic Backpack Sprayer is described as a rapid and efficient disinfectant appliance designed for use in industries such as healthcare, facility management, education, food services, and athletic facilities. The backpack sprayer uses electrostatic technology to ensure that disinfectant is evenly and effectively applied by spraying positively charged droplets that cohere onto negative or neutral surfaces, providing an even and consistent coverage. The spray gun has a trigger lock for long term use and an expandable telescopic wand that allows the user to access hard to reach areas. A built-in LED light assists the user in spraying darker areas. In operation, the user will squeeze the hand-operated trigger, which draws disinfectant from the backpack fluid tank to the spray gun via a diaphragm pump. The disinfectant then sprays from the trigger sprayer nozzle onto the surface to be disinfected.
General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part that when two or more headings each refer to a part of the item in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the goods. The Electrostatic Backpack Sprayer, consists of at least two different articles that are, prima facie, classifiable in different headings. It consists of articles put up together to carry out a specific activity (i.e., spraying disinfectant). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the item in question is within the term "goods put up in sets for retail sale." GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component that gives them their essential character. The factor or factors which determine essential character varies with the goods under consideration. Explanatory Note Rule 3(b)(VIII) lists factors such as the nature of the material or component, their bulk, quantity, weight or value and the role of a constituent material in relation to the use of the good. In considering all of these factors, we have concluded that GRI 3(b) applies based upon the Electrostatic Backpack Sprayers essential character, which is imparted by the trigger-activated spray gun.
The applicable subheading for the Electrostatic Backpack Sprayer (model# ED8660) 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 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.
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