CLA-2-84:OT:RR:NC:N1:105
Sara A. Arami, Attorney at Law
Rock Trade Law, LLC
134 N. LaSalle Street
Chicago, IL 60602
RE: The tariff classification of lawn impulse sprinklers from China
Dear Ms. Arami:
In your letter dated March 20, 2020, on behalf of your client, Consolidated Foam, Inc., you requested a tariff classification ruling.
The first item under consideration is referred to as a tripod lawn impulse sprinkler. The
sprinkler head is made of brass and is designed to rotate, providing full or partial circle coverage. The extendable tripod, upon which the brass sprinkler head is attached and rotates, is aluminum and adjusts from twenty inches to fifty inches. The sprinkler operates by being driven in a circular motion by the force of the outgoing water provided by the attached garden hose through the designated attachment. In operation, the water enters the bottom of the sprinkler through the bottom canal, proceeds up through the body and exits out the sprinkler head’s nozzle. The impulse action is performed by the use of a spring, which is considered a mechanical component. The sprinkler head atop the tripod pivots on a bearing on top of its threaded attachment nut. The spray density and distance are adjustable to provide for watering lawns or gardens with the appropriate disbursement per plant type.
The second item under consideration is referred to as a metal impulse sprinkler head. This sprinkler head is designed to act as a universal replacement piece to any impact pulsating sprinkler unit, including the one described above. It contains an all-metal and brass construction and maintains a spray range of 6,361 square feet. This sprinkler head works identically to the one described above.
You propose classification of the metal impulse sprinkler head under subheading 8424.82.0090, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Similar to the sprinkler heads in HQ 085842 (dated 03/13/90) and NY 856013 (dated 9/24/90) the device requires additional connectivity in order to function. The metal impulse sprinkler head would require being attached to a base such as a tripod, spike or sled. As imported, the device does not have the essential items needed to accept a garden hose.
The applicable subheading for the tripod lawn impulse sprinkler will be 8424.82.0090, 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; steam or sand blasting machines and similar jet projecting machines; parts thereof: Other Appliances: Agricultural or horticultural: Other.” The general rate of duty will be 2.4 percent ad valorem.
The applicable subheading for the metal impulse sprinkler head will be 8424.90.9080, 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; steam or sand blasting machines and similar jet projecting machines; parts thereof: Parts: Other: Other.” The general rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8424.82.0090, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 8424.82.0090, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8424.90.9080, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8424.90.9080, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
You also propose that the tripod lawn impulse sprinkler and the metal impulse sprinkler head be considered for duty-free treatment under subheading 9817.00.50, HTSUS, as agricultural implements. Subheading 9817.00.50, HTSUS, is an actual use provision. To fall within a special classification, a three-part test must be met. First, the subject merchandise must not be excluded from the heading under Section XXII, Chapter 98, Subchapter XVII, U.S. Note 2, HTSUS. Secondly, the terms of the headings must be met in accordance with GRI 1, which provides that classification is determined according to the terms of the headings and any relative section or chapter notes. Thirdly, the article must comply with the actual use regulations under Section 10.131 through 10.139, Customs Regulations (19 C.F.R. § 10.131 through 10.139). As stated above, the tripod lawn impulse sprinkler is classifiable under subheading 8424.82.0090, HTSUS, and the metal impulse sprinkler head is classifiable under subheading 8424.90.9080, HTSUS. These subheadings are not excluded from classification in subheading 9817.00.50, HTSUS, by operation of Section XXII, chapter 98, Subchapter XVII, U.S. Note 2, HTSUS. The second part of the test calls for the units to be included within the terms of subheading 9817.00.50, HTSUS, as required by GRI 1. The units must be “machinery”, “equipment” or “implements” used for “agricultural or horticultural purposes”. In this office’s opinion, the tripod lawn impulse sprinkler is an “implement” which fulfills the requirement of an agricultural pursuit. However, the metal impulse sprinkler head is only a replacement part which requires additional functionality in order to perform as an implement. Therefore, the metal impulse sprinkler head does not qualify under the terms of the special duty provision. The three conditions set forth in 19 C.F.R. § 10.133 which must be met to receive duty preference for actual use are:
(a) Such use is intended at the time of importation; (b) The article is so used; and (c) Proof of use is furnished within 3 years after the date the article is entered or withdrawn from warehouse for consumption. The tripod lawn impulse sprinkler described above is classifiable in subheading 9817.00.50, HTSUS, if the actual use requirements of Sections 10.131 through 10.139 of the Customs Regulations are met. Please note that the additional duties imposed by headings 9903.88.01, 9903.88.02, 9903.88.03, and 9903.88.04 do not apply to goods for which entry is properly claimed under a provision of chapter 98 of the HTSUS, except for goods entered under headings 9802.00.40, 9802.00.50, 9802.00.60, and 9802.00.80. For headings 9802.00.40, 9802.00.50, and 9802.00.60, the additional duties apply to the value of repairs, alterations, or processing performed abroad, as described in the applicable heading. For heading 9802.00.80, the additional duties apply to the value of the article less the cost or value of such products of the United States, as described in heading 9802.00.80.
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 the 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 Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division