CLA-2-84:OT:RR:NC:N1:405
Mr. Scott D. Johnson
Tyco Fire Protection Products
One Stanton Street
Marinette, WI 54143
RE: The tariff classification of a spray nozzle assembly
Dear Mr. Johnson:
In your letter dated May 8, 2015, you requested a tariff classification ruling. Submitted sample of spray nozzle assembly, Model # 30778, will be returned to you.
The spray nozzle assembly, Model # 30778, under consideration is designed for use in cartridge-operated fire extinguishers. The nozzle body and handle assembly are made from cast aluminum with component parts of stainless steel and other corrosion resistant materials. The nozzle contains guide bushings but no valves. The nozzle’s design directs the nozzle body downward when the nozzle trigger is squeezed. This action directs the agent stream at the base of the fire. It has a converging-diverging design in order to provide an expanded round stream of dry chemical. The spray nozzle assembly is said to be manufactured in the United States. It will be exported and, at times, returned to the U.S. location for reasons such as servicing.
In your letter, you propose classifying the spray nozzle assembly under subheading 8424.20.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “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: Spray guns and similar appliances: Other. As justification for your opinion, you cite HQ H039041 dated November 10, 2010 in which a trigger sprayer was classified under subheading 8424.20.10, HTSUS. However, in HQ H039041, the good under consideration was said to contain a piston pump. Examination of the submitted sample shows that the spray nozzle assembly in question does not incorporate a pump. As the spray nozzle assembly can be distinguished from the good described in HQ H039041, this office does not find HQ H039041 persuasive for classification purposes. In view of this fact, classification in subheading 8424.20, HTSUS, would not be appropriate.
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System. Though not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and Customs believes the ENs should always be consulted. See T.D. 89-80. 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). The ENs on page XVI-8424-3 state, in relevant part, that “the heading includes parts for the appliances and machines of this heading. Parts falling in this heading thus include, inter alia, reservoirs for sprayers, spray nozzles, lances and turbulent sprayer heads not of a kind described in heading 84.81”. (emphasis in original) Thus, the spray nozzle assembly, being an integral, constituent and component part necessary to the completion of a fire extinguisher and being solely or principally used with such fire extinguishers is classifiable in subheading 8424.90, HTSUS, in accordance with Section XVI, Note 2(b).
The applicable subheading for the spray nozzle assembly, Model # 30778, will be 8424.90.0500, HTSUS, which provides for “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: Parts: Of fire extinguishers”.
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 April Cutuli at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division