CLA-2-84:OT:RR:E:NC:N1:106
Mr. Mark Davies
L G Sourcing, Inc.
1000 Lowes Blvd.
Mooresville, NC 28117
RE: The tariff classification of oscillating sprinklers from China.
Dear Mr. Davies:
In your letter dated July 23, 2009 you requested a tariff classification ruling. Descriptive literature and drawings were submitted with your request.
Five oscillating sprinklers are in question which primarily differ only in their composite materials which are various combinations of plastic and base metals. The model numbers are: 135713, 193798, 37076, 99738 and 248101. Each of the sprinklers is designed for domestic use. They each operate by the use of an integral mechanism of water turbines and gears which are actuated by the flow of water into the sprinkler. The water will then spray from the oscillating arm or bar which spans the length of the sprinkler in a pattern set by the user.
The applicable subheading for the oscillating sprinklers will be 8424.81.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mechanical appliances for projecting, dispersing or spraying liquids…: other appliances: agricultural and horticultural: other, other: other. The rate of duty will be 2.4 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 10.131-136 of the Customs Regulations, the oscillating sprinkler 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 http://www.usitc.gov/tata/hts/.
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 Mark Palasek at (646) 733-3013.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division