CLA-2-39:OT:RR:NC:N4:422
Mr. Steven R. Levitt
Consolidated Foam, Inc.
1670 Barclay Blvd.
Buffalo Grove IL 60089-4530
RE: The tariff classification of a plastic sprinkler and watering kit from China.
Dear Mr. Levitt:
In your letter dated April 22, 2019, you requested a tariff classification ruling.
The first sample you submitted is identified as a “5 Pattern Turret Sprinkler Spike,” item number 98077, which consists of a plastic sprinkler with a spike bottom. You refer to this as a constant spray sprinkler containing no valves or mechanical devices for controlling water flow. It is designed with five different patterns for the flow of water. One side of the sprinkler is fashioned with a screw-on hose attachment and the other side has a removable end cap. This sprinkler can be used alone or in a series and can be easily moved to different areas. The sprinkler is for use around the home for watering small-sized landscape beds and gardens.
The second sample you submitted is identified as a “5 Piece Watering Kit,” item number 99877, which consists of three of the “5 Pattern Turret Sprinkler Spikes,” described above and two 10’ connecting hoses. This set expands the watering coverage to a larger area. The set is imported packed together for retail sale in one box.
Classification under the Harmonized Tariff Schedule of the United States is made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. GRI 2(b) provides that the classification of goods consisting of more than one material or substance shall be according to the principles of GRI 3. GRI 3(a) states that goods should be classified according to the heading, which affords the most specific description, unless the multiple headings under consideration refer to only part of the materials or substances contained in goods that are mixed or composite, or to only part of the items in a set put up for retail sale. GRI 3(b) provides that “composite goods consisting of different materials or made up of different components” are to be classified “as if they consisted of the material or component which gives them their essential character,” and where this is not possible, “under the heading which occurs last in numerical order among those which equally merit consideration.”
The “5 Piece Watering Kit” is considered to be a composite good within the meaning of GRI 3. The plastic sprinkler performs the primary role of watering the garden. The hoses perform the secondary role of supporting the sprinklers by carrying water to them. In the instant case, it is the opinion of this office that the plastic sprinkler component imparts the essential character of the whole.
The applicable subheading for the “5 Pattern Turret Sprinkler Spike,” item number 98077, and the “5 Piece Watering Kit,” item number 99877, will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…other household articles…of plastics: other: other…other.” The rate of duty will be 3.4 percent ad valorem.
In your submission, you also request that the “5 Pattern Turret Sprinkler Spike” and the “5 Piece Watering Kit” 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 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 CFR 10.131 through 10.139).
In regard to subheading 9817.00.50, HTSUS, the subject merchandise is classifiable under the subheading 3924, HTSUS. This subheading is not excluded from classification in either 9817 subheading by operation of Section XXII, chapter 98, Subchapter XVII, U.S. Note 2, HTSUS. 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. Based on the information provided, the “5 Pattern Turret Sprinkler Spike” and the “5 Piece Watering Kit” are classifiable in subheading 9817.00.50, HTSUS, if the actual use conditions and requirements of Sections 10.131 through and including 10.139, Customs Regulations, are met.
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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division