CLA-2-84:OT:RR:NC:N1:105
Showpan NG
Transworld CHB Inc.
240 S. Garfield Avenue, Suite 302
Alhambar, CA 91801
RE: The tariff classification of Home and Garden Backpack Sprayers from China
Dear Mr. NG:
In your letter dated September 21, 2020, on behalf of your client, Tomahawk Power LLC, you requested a tariff classification ruling.
The first item under consideration is described as the TPS25 Backpack Sprayer. The device is a gas-powered sprayer that has a 1.8 horsepower (HP) engine, a plastic 5-Gallon tank, a 450 pounds per square inch (PSI) diaphragm pump, and a hose with a trigger-activated spray nozzle. It features a padded backrest with two shoulder straps that enable a user to wear it on their back. The device uses the diaphragm pump to pressurize the sprayer and disperse the desired amount of liquid. You state that the TPS25 primarily sprays liquid pesticides used for mosquito and other pest controls, along with herbicide applications.
The second item under consideration is described as the CPS435 Backpack Sprayer. The device is a gas-powered sprayer that has a 1.8 HP engine, a plastic 5-gallon tank, a 435-PSI diaphragm pump, and a hose with a trigger-activated adjustable spray nozzle. It features a padded backrest with two shoulder straps that enable a user to wear it on their back. The device uses the diaphragm pump to pressurize the sprayer and disperse the desired amount of liquid. Similar to the TPS25, the CPS435 Backpack Sprayer is primarily used to spray liquid pesticide and herbicide applications.
The third item under consideration is described as the TMD14 Backpack Fogger. The device is a gas-powered fogger that has a 3 HP engine, a plastic 3.7-gallon tank, a hand throttle, plastic hose, and an adjustable spray tip. It features a padded backrest with two shoulder straps that enable a user to wear it on their back. The device provides a mist generated by a fan propelling air out through the nozzle with a small amount of liquid dropped into the air stream. The TMD14 utilizes a turbo-pump, making it capable of spraying upwards into trees. You state the TMD14 Backpack Fogger is primarily used as a fogger in liquid pesticide applications.
The fourth item under consideration is described as the CMD65 Backpack Fogger-Duster-Blower 3-in-1 Sprayer. The device is a gas-powered fogger that has a 3 HP engine, a plastic 3.7-gallon tank, a hand throttle, plastic hose, and an adjustable spray tip. It features a padded backrest with two shoulder straps that enable a user to wear it on their back. The CMD65 uses a gravity-fed hose from the tank to a regulator valve, which controls the flow of liquid. The device provides a mist generated by a fan propelling air out through the nozzle with a small amount of liquid dropped into the air stream. You state the CMD65 Backpack Fogger-Duster-Blower primarily functions as a fogger of liquid pesticides. The device can be used as a blower if the user does not fill the tank with liquid. The device can also be used as a duster by exchanging the standard liquid hose to a one-inch dust hose and installing a dust hopper inside the liquid tank.
The fifth item under consideration is described as the TGS30 Backpack Motorized Granular Spreader. The device is a gas-powered spreader that consists of a 3 HP engine, a 4-gallon plastic tank, a hand throttle, plastic hose, and an adjustable control lever. It features a padded backrest with two shoulder straps that enable a user to wear it on their back. The TGS30 uses a dual throttle carburetor to control engine speed and delivery of the granules. A lever opens a door on the hopper that controls how much granular chemical is dispersed. As the granules pass through the door, it drops into the blower tube housing, which propels the granular chemicals evenly outward. The engine speed and throttle adjust how far the granules are dispersed. You state the TGS30 Motorized Backpack Granular spreader is designed primarily for the dispersion of granular pesticides, fungicides and fertilizers but is also capable of spreading liquid pesticides.
In your request, you suggest the TGS30 Backpack Motorized Granular Spreader should be classified under subheading 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.” We disagree. The TGS30 is primarily used for spreading granular chemicals using the force of air. While the TGS30 is capable of spreading liquid chemicals, it is not a portable sprayer.
The applicable subheading for the TPS25 Backpack Sprayer, the CPS435 Backpack Sprayer, TMD14 Backpack Fogger, and the CMD65 Backpack Fogger-Duster-Blower 3-in-1 Sprayer will be 8424.41.9000, 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: Agricultural or horticultural sprayers: Portable sprayers: Other.” The rate of duty will be 2.4% ad valorem.
The applicable subheading for the TGS30 Backpack Motorized Granular Spreader will be 8424.82.0090, 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 appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Other appliances: Agricultural or horticultural: Other.” The general duty rate will be 2.4% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8424.41.9000, 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 8424.41.9000, HTSUS, listed above. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8424.82.0090, 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., 9903.88.02, in addition to subheading 8424.82.0090, 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.
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 TPS25 Backpack Sprayer, the CPS435 Backpack Sprayer, the TMD14 Backpack Fogger, the CMD65 Backpack Fogger-Duster-Blower 3-in-1 Sprayer, and the TGS30 Backpack Motorized Granular Spreader 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 TPS25 Backpack Sprayer, the CPS435 Backpack Sprayer, the TMD14 Backpack Fogger, the CMD65 Backpack Fogger-Duster-Blower 3-in-1 Sprayer, and the TGS30 Backpack Motorized Granular Spreader are intended for use in a domestic or home garden environment, and thus would be considered a horticultural implement.
Consequently, the TPS25 Backpack Sprayer, the CPS435 Backpack Sprayer, the TMD14 Backpack Fogger, the CMD65 Backpack Fogger-Duster-Blower 3-in-1 Sprayer, and the TGS30 Backpack Motorized Granular Spreader 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 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