CLA-2-84:OT:RR:NC:N1:102
Li Zhu
NIK CHB, LLC.
231 California Street El Segundo, CA 90245
RE: The tariff classification of water timers from China
Dear Ms. Zhu:
In your letter dated August 8, 2023, you requested a tariff classification ruling on behalf of your client, Chapin International, Inc. Photographs and product descriptions were provided for our review.
The articles under consideration are water timers, items 41001, 41002, and 41003. Item 41001, which is referred to as single zone water timer, primarily features a delay button, two knobs that allow the user to control frequency and duration, a tap adapter, a battery compartment, and a motorized valve. Items 41002 and 41003, which are respectively referred to as single and dual zone water timers, primarily feature a display screen, a tap connection, a battery compartment, a solenoid valve, and a dial that allows the user to establish the start and stop times, frequency, and duration. The water timers are water valves with plastic bodies that incorporate an electro-mechanical timing device for automatically starting and stopping the flow of water.
In your letter, you suggest that items 41001 and 41002 are classified within subheading 8481.80.9050, Harmonized Tariff Schedule of the United States (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: Other: Other: Other; whereas, item 41003 is classified within subheading 8481.80.9005, 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: Other: Solenoid valves. We disagree with the suggested subheading for item 41003, as all three water timers employ an electro-mechanical system to actuate the valve.
As such, the applicable subheading for the water timers, items 41001, 41002, and 41003, will be 8481.80.9050, 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: Other: Other: Other. The rate of duty will be 2 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8481.80.9050, 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 subheading 8481.80.9050, 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 requested that the water timers be considered for duty-free treatment under subheading 9817.00.50, HTSUS. 19 C.F.R. Part 177.7 provides that rulings will not be issued in certain circumstances. Specifically, Part 177.7(b) reads, in pertinent part: No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom. As such, CBP will not issue a ruling regarding the eligibility of the water timers under subheading 9817.00.50, HTSUS, at this time. The classification determination may be impacted by the court case currently pending in the Court of International Trade.
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