CLA-2-84:OT:RR:NC:N1:105
Amy J. Johannesen
Johannesen Associates, PC
325 Hudson Street, 4th Floor
New York, New York 10013
RE: The tariff classification of a plant misters/sprayers and telescopic plant watering wand from China
Dear Ms. Johannesen:
In your letter dated July 21, 2022, on behalf of your client, Mondi Products, Ltd., you requested a tariff classification ruling. Descriptive information was provided with your request.
The first item under consideration is described as plant misters/sprayers, which are hand-held devices designed to spray plants with water or water mixed with fertilizer or other products of plant application. The plant misters/sprayers are composed of a plastic water tank combined with plastic carrying handle, a pump, a pressure relief valve, and an adjustable, brass, trigger-activated spray nozzle. The devices are designed with two different sized tanks. The first is a 2.0-liter tank and identified by SKU G410. The second is a 1.2-liter tank identified by SKU G415. Both tanks are branded with the logo “Mondi Gardening.”
The second item under consideration is described as a telescopic watering wand, model number G450. The wand primarily consists of a plastic handle that allows for an adjustable flow control, an aluminum telescoping wand that is extendable, a plastic ball valve, seals, and an aluminum showerhead that gently sprays water and mist on plants and flowers in the home and garden. The hand-held wand is designed to attach to a hose.
In your letter, you suggest the applicable subheading for the plant misters/sprayers to be 8424.41.9000, 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: Agricultural or horticultural sprayers: Portable sprayers: Other.” We agree. The general rate of duty will be 2.4% ad valorem.
Additionally, the applicable subheading of the telescopic watering wand, model number G450, will be 8481.80.5090, HTSUS, which provides for “Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: Other appliances: Hand operated: Of other materials: Other.” The general rate of duty will be 3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 8424.41.9000 and 8481.80.5090, 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 subheadings 8424.41.9000 and 8481.80.5090, 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.
In your submission, you also request that the plant mister/sprayers and telescopic plant watering wand be considered for duty-free treatment as agricultural or horticultural implements under subheading 9817.00.50, HTSUS, which provides for “Machinery, equipment and implements to be used for agricultural or horticultural purposes.” Subheading 9817.00.50, HTSUS, is an actual use provision. To fall within this 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 CFR 10.131 through 10.139). Headings 8424 and 8481, HTSUS are not among the excluded headings described in Section XXII, Chapter 98, Subchapter XVII, U.S. Note 2. Thus, the first part is met. The second part of the test calls for the unit to be included within the terms of the subheadings. Subheading 9817.00.50, HTSUS, as required by GRI 1, states the unit must be "machinery”, “equipment" or "implements" used for “agricultural or horticultural purposes”. It is this office’s opinion that the subject merchandise are “implements” which fulfills the requirement of a horticultural pursuit.
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. Based on the information provided, the plant misters/sprayers and telescopic plant watering wand are 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