OT:RR:CTF:EMAIN H307416 SKK
TARIFF NO.’s: 8424.82.00; 9817.00.50
Sandra D. Welsh
Orbit Irrigation Products, Inc.
845 North Overland Road
North Salt Lake, UT 84054
RE: Ruling request regarding a mechanical motion-activated yard sprinkler.
Dear Ms. Welsh:
This is in response to your correspondence of October 21, 2019, in which you request a ruling under the Harmonized Tariff Schedule of the United States (HTSUS) on the classification of a mechanical motion-activated yard sprinkler identified as the “Yard Enforcer.” Your ruling request was forwarded by the NCSD to this office for response. A sample was submitted to CBP’s NCSD for examination.
FACTS:
The “Yard Enforcer” is a mechanical sprinkler system used for watering yard and garden. It features an infra-red motion-detector that activates the sprinkler to protect lawns from animals. The motion-activated sensor detects movement from up to 40 feet away and triggers the valve to open allowing a burst of water to flow from the impact sprinkler head. The “Yard Enforcer” also features a flow-through outlet above the valve that permits additional sprinklers to connect to one water line. The sprinkler has a timed watering feature that allows for up to 30 minutes of watering time. The key components of the subject merchandise are the mechanical impact sprinkler, valve (turns the water flow on and off), sensor, and spike (holds the sprinkler in place). The impact sprinkler has a distance control knob, deflector shield, friction collar, trip pin and diffuser pin.
https://www.orbitonline.com/products/hose-watering/sprinklers/specialty/pest-control/yard-enforcertm-on-spike-2688 (site last visited February, 2020)
In your ruling request, you submit the subject merchandise is classifiable under heading 8424, HTSUS, specifically subheading 8424.82.00, HTSUS, which provides for, in pertinent part, “[M]echanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; Other appliances: Agricultural or horticultural.” You further assert the “Yard Enforcer” meets the criteria required to be eligible for duty-free treatment under subheading 9817.00.50, HTSUS, which provides for “[M]achinery, equipment and implements to be used for agricultural or horticultural purposes” as it is a device intended solely for agricultural or horticultural use and is not included in the list of exclusions to subheading 9817.00.50, HTSUS, under Section XXII, Chapter 98, Subchapter XVII, U.S. Note 2.
ISSUE:
What is the proper classification of the motion-activated mechanical sprinkler system and is it eligible for duty-free treatment under subheading 9817.00.50, HTSUS?
LAW AND ANALYSIS:
Classification under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods will be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 will then be applied in order.
The following provisions of the HTSUS are under consideration:
8424 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:
9817.00.50 Machinery, equipment and implements to be used for agricultural or horticultural
purposes.
Section XXII, Subchapter XVII, U.S. Note 2 provides, inter alia:
2. The provisions of headings 9817.00.50 and 9817.00.60 do not apply to:
* * *
(t) articles provided for in subheadings 8419.81.50, 8419.81.90, 8427.10, 8427.20,
8427.90 and 8431.20, headings 8432, 8433 and 8434, subheadings 8435.10 and 8435.90, heading 8436, subheadings 8438.80, 8468.10, 8472.90.40 and 8479.89, subheadings 8482.10.10 through 8482.99.65 (other than subheading 8482.91) and subheadings 8483.10.50 and 8487.10;
* * * * *
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs)
constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
EN 84.24 provides, in relevant part:
This heading covers machines and appliances for projecting, dispersing or spraying steam, liquids or solid materials (e.g., sand, powders, granules, grit or metallic abrasives) in the form of a jet, a dispersion (whether or not in drips) or a spray.
* * *
(D) SYRINGES, SPRAYS AND POWDER DISTRIBUTORS
* * *
Provided they incorporate mechanical devices for producing or dispersing the spray or jet, or for automatically orientating the spray head (including simple mechanisms activated by water pressure), the heading includes the following types of appliances, whether fixed, transportable or mobile :
(1) Sprinklers and sprays for lawns, orchards, etc. (e.g., rotary sprays and oscillating sprays).
* * * * *
Heading 8424, HTSUS, provides for, in pertinent part, mechanical appliances for spraying liquids. EN 84.24 (D)(1) specifically includes “[S]prinklers and sprays for lawns.” The subject “Yard Enforcer” is a mechanical impact lawn sprinkler and, as such, is provided for in heading 8424, HTSUS, specifically subheading 8424.82.00, HTSUS, which provides for “[M]echanical 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.” See also New York Ruling Letters (NY) N113943, dated July 29, 2010, and NY A86380, dated August 13, 1996, in which CBP classified pulsating lawn sprinklers under subheading 8424.81.90, HTSUS, and also determined the sprinklers at issue in those rulings to be eligible for duty free treatment under subheading 9817.00.50, HTSUS.
You submit that the subject merchandise is also eligible for classification under subheading 9817.00.50, HTSUS. CBP has consistently held that an article must meet the following three-part test in order to qualify for the duty exemption in subheading 9817.00.50, HTSUS:
The articles must not be among the long list of exclusions to subheading 9817.00.50 or 9817.00.60 under Section XXII, Chapter 98, Subchapter XVII, U.S. Note 2;
The terms of subheading 9817.00.50 or 9817.00.60 must be met in accordance with GRI 1; and
The merchandise must meet the actual use conditions required in accordance with sections 10.131-10.139 of Title 19 of the Code of Federal Regulations (19 CFR §§10.131-10.139).
See, e.g., HQ H186956, dated June 27, 2014. If a good fails any part of the test it is treated according to its primary classification. See id.
With respect to the first requirement, as discussed above, the subject merchandise is prima facie classified in subheading 8424.82.00, HTSUS, and, as such, is not precluded from classification in subheading 9817.00.50, HTSUS, by Section XXII, Chapter 98, Subchapter XVII, U.S. Note 2(t).
The second criterion requires that the subject merchandise satisfy the terms of subheading 9817.00.50, HTSUS, in accordance with GRI 1. Therefore, the subject article must be “machinery,” “equipment,” or “implements” with a sufficient nexus to an “agricultural” or “horticultural” activity. See Informed Compliance Publication, What Every Member of the Trade Community Should Know About: The Agricultural Actual Use Provisions, CBP Publication # 0494-0316, September 2015, https://www.cbp.gov/sites/default/files/assets/documents/2016-Mar/Agricultural%20Actual%20Use%20Provisions%202015%20ICP%20Final.pdf. As the HTSUS does not define the terms “machinery,” “agriculture” or “horticulture,” we refer to lexicographic sources to determine the common meaning of these terms. See id.; C.J. Tower & Sons of Buffalo, Inc. v. United States, 673 F.2d 1268, 1271 (C.C.P.A. 1982). The Merriam-Webster’s Collegiate Dictionary, Tenth Edition (1999) provides the following definition of the relevant terms:
Machine: 1. f: A mechanically, electrically or electronically operated device for performing a task.
Agriculture: The science, art, and practice of cultivating the soil, producing crops, and raising livestock.
Horticulture: The science and art of growing fruits, vegetables, flowers, or ornamental plants.
The “Yard Enforcer” meets the dictionary definition of “machine” in that it is a mechanical device for performing a task, i.e., directly watering landscapes, lawns or gardens, or spraying water on pests as a deterrent so as to protect green spaces. These functions also establish a sufficient nexus between the “Yard Enforcer” and an agricultural or horticultural purpose (i.e., cultivating soil, crops, or growing fruits, vegetables or plants). Therefore, the subject article satisfies the second requirement of the three-part test for eligibility for duty exemption under subheading 9817.00.50, HTSUS.
The third part of the test requires the merchandise to meet the actual-use provisions in 19 CFR §§10.131-10.139. Under these provisions, when the tariff classification of an article is controlled by its actual use in the United States, three conditions must be met in order to qualify for free entry or a lower rate of duty: (1) such use is intended at the time of importation; (2) the article is so used, and; (3) proof of use is furnished within 3 years after the date the article is entered or withdrawn from warehouse. See 19 C.F.R. § 10.133. Therefore, provided the importer provides proof of actual use to the satisfaction of the Port Director, the subject “Yard Enforcer” meets the third and final criterion for duty exemption under subheading 9817.00.50, HTSUS.
HOLDING:
By application of GRI 1, the subject “Yard Enforcer” is classified in heading 8424, HTSUS, specifically subheading 8424.82.00, HTSUS, which provides for “[M]echanical 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.” The 2020 column one, general rate of duty is 2.4 percent ad valorem.
The subject article is also eligible for duty exemption under subheading 9817.00.50,
HTSUS, if proof is furnished to the Port Director of the actual use of the “Yard Enforcer” for agriculture purposes pursuant to the requirements of 19 CFR §§10.131-10.139.
Duty rates are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided online at www.usitc.gov.
Sincerely,
Greg Connor, Chief
Electronics, Machinery, Automotive and International Nomenclature Branch