CLA-2-84:OT:RR:NC:N1:106
Ms. Sandra Welsh
Orbit Irrigation Products, Incorporated
P.O. Box 328
Bountiful, Utah 84011
RE: The tariff classification of drip head irrigation items from China and Taiwan
Dear Ms. Welsh:
In your letter dated October 1, 2013, you requested a tariff classification ruling.
The merchandise under consideration includes four drip heads that are identified as the flag dripper (Orbit part number 65201), micro-sprinkler (Orbit part number 67113), pressure compensating dripper (Orbit part number 67206), and the in-line dripper (Orbit part number 67216).
The flag dripper is designed to be used for spot watering trees, shrubs, individual plants and has a removable top for cleaning. The micro-sprinkler is a mini rotation sprinkler designed to be used with drip systems and the spray distance can be adjusted with the flow control knob. The pressure compensating dripper is designed for spot watering trees and shrubs by means of slowly dripping from its head. Lastly, the in-line dripper is designed for watering potted plants.
The applicable subheading for the four drip head irrigation items will be 8424.81.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Mechanical appliances…for…dispersing…liquids…: Other appliances: Agricultural or horticultural: Other: Irrigation equipment: Other”.. The rate of duty will be 2.4 percent ad valorem.
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 J. Sheridan at 646-733-3012.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division