CLA-2-84:OT:RR:NC:N1:102
Ms. Elisabeth A. Kessens
Dollar General Corp.
100 Mission Ridge
Goodlettsville, TN 37072
Dear Ms. Elisabeth A. Kessens:
RE: The tariff classification of a water nozzle from China.
In your letter dated September 13, 2016 you requested a tariff classification ruling. Descriptive literature was provided with your request.
The item under consideration is described as the “Trigger Water Nozzle”, model number LY-1618-8. The nozzle is a trigger-type hose nozzle with a pistol grip. It attaches to a garden hose and is used in watering lawns and gardens. The nozzle’s main components consist of a plastic and zinc body and a plastic front trigger that are packaged together for retail sale. The Trigger Water Nozzle controls the flow of water and also consists of an adjustable head that allows the user to generate different spray patterns.
The applicable subheading for the “Trigger Water Nozzle”, Model Number LY-1618-8 will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for taps, cocks, valves and similar appliances, hand operated, of other materials. The rate of duty will be 3 percent ad valorem.
Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.5000, HTSUS. Upon compliance with the actual use requirements of Section 10.131-139 of the Customs and Border Protection Regulations, the “Trigger Water Nozzle” would be classifiable in subheading 9817.00.5000, HTSUS, and would be free of duty.
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 https://hts.usitc.gov/current.
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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division