CLA-2-39:OT:RR:NC:N1:137
Sandra Welsh
Orbit Irrigation Products
845 North Overland Road
North Salt Lake, Utah 84054
RE: The tariff classification of coil hose from Taiwan
Dear Ms. Welsh:
In your letter dated November 20, 2020, you requested a tariff classification ruling.
The product is described as a polyurethane coil water hose with a multi pattern garden spray nozzle. The hose will be imported in 25 foot and 50 foot lengths. It is designed to deploy quickly and return to its original shape for convenient and compact storage.
The applicable subheading for the coil hose with spray nozzle will be 3917.33.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics: other tubes, pipes and hoses: other, not reinforced or otherwise combined with other materials, with fittings. The general rate of duty will be 3.1 percent ad valorem.
In your request, you stated that you believe this article should be classified under subheading 9817.00.50, Harmonized Tariff Schedule of the United States (HTSUS). In pertinent part, “before an article can be classified in either of these headings the following three-part test must be applied: 1) The articles must not be among the long list of exclusions to heading 9817.00.50 or 9817.00.60 under Section XXII, Chapter 98, Subchapter XVII, U.S. Note 2; 2) The terms of heading 9817.00.50 or 9817.00.60 must be met in accordance with GRI 1; and 3) The merchandise must meet the actual use conditions required in accordance with sections 10.131-10.139 of the Customs Regulations (19 CFR §§10.131-10.139). A good must satisfy each part of the test. If a good fails any part of the test, then it is treated according to its primary classification.”
The first part of the test is to determine whether the hose is excluded from heading 9817, HTSUS. It is classifiable in heading 3917, HTSUS. There is no exclusion within this heading for articles of heading 3917, therefore the first part of the test is satisfied. The second part of the test calls for the hose to be included within the terms of subheading 9817.00.50, HTSUS, as required by GRI 1. It must be "machinery", "equipment" or "implements" used for "agricultural or horticultural purposes". For this part of the test, the initial determination to be made is what agricultural or horticultural pursuit is in question. It is the importer's position that the hose is used for the convenience of watering gardens, pots and patio flowers. However, this hose is merely a conduit for water. This hose could have a myriad of uses that are not agricultural in nature. We find that the hose as imported does not have the requisite attributes of an agricultural implement. Therefore, classification in 9817.00.50, HTSUS, is precluded. 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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division