CLA-2-84:OT:RR:NC:N1:102
Adrienne Fusaro
ThermOmega Tech
353 Ivyland Road Warminster, PA 08822
RE: The tariff classification of a spray gun from the Netherlands
Dear Ms. Fusaro:
In your letter dated February 6, 2024, you requested a tariff classification ruling of a spray gun. A technical data sheet was provided with your submission.
The spray gun, item number AKRNP01-B blue (316), is a stainless steel nozzle covered with synthetic rubber for ease of gripping. The manually actuated spray gun consists of a pistol grip nozzle with a ball valve that controls the flow of water, a stainless steel trigger handle, a pusher, and an inlet, in which subsequent to importation a hose is attached. The spray pattern of the heavy duty spray gun ranges from wide to straight. You have indicated that this item will be used with industrial washdown stations that ThermOmega Tech manufactures but can also be used in separate applications.
In your letter, you suggest that the spray gun is classified within subheading heading 8424.20, 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." We disagree. CBP has historically classified similar nozzles as valves, which are provided for within heading 8481, HTSUS. See Headquarters ruling 954661 (October 6, 1993), and New York rulings H88242 ( March 18, 2002), N088755 (January 13, 2010), and N279615 (October 12, 2016).
As such, the applicable subheading for the spray gun, item number AKRNP01-B blue (316), will be 8481.80.3070, 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 iron and steel: Of steel: Ball type. The rate of duty will be 5.6 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division