Mr. Peter Quinter
Becker & Poliakoff
121 Alhambra Plaza, 10th Floor
Coral Gables, FL 33134
RE: The tariff classification of a modular controller with timer for a sprinkler system from China
Dear Mr. Quinter:
In your letter dated July 12, 2007, you requested a tariff classification ruling on behalf of your client, K-Rain Manufacturing Corporation of Riviera Beach, Florida. You included a sample with your correspondence which will be returned to you as requested.
The item concerned is a modular controller with timer, identified as the “K-Rain PRO-M 3200”.
The Pro-M indoor/outdoor irrigation sprinkler controller, model 3200, is designed to control watering. You indicate that it is used in conjunction with water sprinklers to aid in the growth and production of crops, gardens, etc. The Pro-M controller’s LCD displays the time of day, the day of the week, and the results of entered commands. During watering, the controller displays the valve that is on and the minutes remaining in its run time. The Pro-M controller has three separate programs. Up to four watering start times can be set for each program. There is an additional feature that allows for seasonal adjustments to increase or decrease watering times during seasonal temperature changes. The Pro-M operates four electric valves plus a master valve/pump start relay.
You have suggested that the Pro-M controllers are classifiable under subheading 8424.81.9000, HTSUS, which provides for mechanical appliances for projecting, dispersing or spraying liquids or powders. However, the Pro-M water sprinkler controllers are basically time switches, which are provided for under heading 9107, HTSUS.
The applicable subheading for the Pro-M indoor/outdoor irrigation sprinkler controller, model 3200, will be 9107.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for time switches with clock or watch movement or with synchronous motor, valued over $5 each. The rate of duty will be 45 cents each plus 6.4 percent ad valorem plus 2.5 cents per jewel.
Subheading 9817.00.5000, HTSUS, is the provision covering machinery, equipment, or implements to be used in agricultural or horticultural pursuits. This is an actual use provision subject to the certification process found in Sections 10.131 – 10.139 of the Customs Regulations. The use of the sprinkler controller is a horticultural pursuit. As a result, the K-Rain PRO-M 3200 will also be classified in the alternative subheading of 9817.00.5000, HTSUS, subject to certification. The conditional rate of duty will be free.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Patrick Wholey at 646-733-3013.
Robert B. Swierupski