CLA-2 OT:RR:NC:N1:102
Sandra Welsh
Orbit Irrigation Products
845 North Overland Road
North Salt Lake, Utah 84054
RE: The classification of pistol spray nozzles from China.
Dear Ms. Welsh:
In your letter dated February 2, 2022, you requested a ruling on the classification of spray nozzles.
The item under consideration is part number 26280, a 6-Pattern Nozzle and Adjustable Nozzle with Swivel. The 6-Pattern Nozzle and Adjustable Nozzle with Swivel are packaged together for retail sale and are marketed for outdoor lawn and garden use. Each pistol nozzle is primarily made of zinc material and features a hose connection and a thumb control shutoff design that, once rotated, allows a valve to control the flow of water. The spray patterns of both nozzles range from a jet to a fan spray.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). The Explanatory Notes, which constitute the official interpretation of the HTSUS at the international level, state in Note (X) to GRI Rule 3 (b) that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.
In this instance, the 6-Pattern Nozzle and Adjustable Nozzle with Swivel would not be classified as a set, as the set does not consist of at least two different articles that are classified in different headings. Each nozzle is classified within HTSUS heading 8481, which provides for Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves. Therefore, the two nozzles must be classified individually 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.
As such, the applicable subheading for the dial nozzle and the twist nozzle will be 8481.80.5090, HTSUS, which provides for Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves: Other appliances: Hand-operated: Of other materials: Other. The general rate of duty will be 3 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8481.80.5090, 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 8481.80.5090, 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. In your submission, you also request that the nozzles be considered for duty-free treatment as agricultural or horticultural machinery under subheading 9817.00.50, HTSUS, which provides for Machinery, equipment and implements to be used for agricultural or horticultural purposes. Subheading 9817.00.50, HTSUS, is an actual use provision. To fall within this 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. 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).
In regards to subheading 9817.00.50, HTSUS, the subject merchandise is classifiable under the subheading 8481.80.5090, HTSUS. This subheading is not excluded from classification in the 9817.00.50 subheading by operation of Section XXII, Chapter 98, Subchapter XVII, U.S. Note 2, HTSUS. The second part of the test calls for the dial nozzle and the twist nozzle to be included within the terms of the subheadings. Subheading 9817.00.50, HTSUS, as required by GRI 1, states the unit must be “machinery”, “equipment” or “implements” used for “agricultural or horticultural purposes.” It is this office’s opinion that the subject merchandise is “machinery” which fulfills the requirement of a horticultural pursuit. Based on the information provided, the dial nozzle and the twist nozzle are classifiable in subheading 9817.00.50, HTSUS, if the actual use conditions and requirements of Sections 10.131 through and including 10.139, 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.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. Part 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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division