CLA-2-39:RR:NC:TP:221 A86380
Ms. Cathy Schleiger
A.W. Fenton Company, Inc.
1157 Rarig Avenue
Columbus, Ohio 43219-2357
RE: The tariff classification of hose menders, a nozzle, a connector set, a circular sprinkler and a pulsating sprinkler from Taiwan.
Dear Ms. Schleiger:
In your letter dated July 22, 1996, on behalf of Consolidated Stores Corp., you requested a tariff classification ruling.
Five samples were submitted with your letter. The hose menders, (item number CG-93520), which are composed of plastics, are used to repair garden hoses by attaching two pieces of hose together. The circular sprinkler is composed of plastics. It is designed for use in watering lawns and gardens. The pulsating sprinkler (item number CG-93516) has adjustable settings to vary the spray pattern, direction and coverage. The 6 piece quick connector set (item number CG-93524) consists of a plastic hose nozzle and five plastic quick disconnects, all packaged together for retail sale. The plastic pistol grip nozzle (item number 4005W) has adjustable spray settings and an on/off valve.
The applicable subheading for the hose menders will be 3917.40.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for tubes, pipes and hoses and fittings therefore, of plastics...fittings. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the circular sprinkler will be 3924.90.5500, HTS, which provides for other household articles of plastics, other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the pistol grip nozzle and the six piece quick connector set will be 8481.80.5090, 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: parts thereof...other appliances, hand operated, of other materials, other. The rate of duty will be 3.8 percent ad valorem.
The applicable subheading for the pulsating sprinkler will be 8424.81.9020, HTS, which provides for mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders...other appliances: agricultural or horticultural...irrigation equipment: other. The rate of duty will be 3.2 percent ad valorem.
Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provisions of subheading 9817.00.5000, HTS. Upon compliance with the actual use requirements of Sections 10.131-139 of the Customs Regulations, the circular sprinkler and the pulsating sprinkler would be classifiable in subheading 9817.00.5000, HTS, and would be free of duty.
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 Joan Mazzola at 212-466-5580.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division