CLA-2-84:OT:RR:NC:N1 102
Nicole Vallee
Costco Wholesale
999 Lake Drive Issaquah, WA 98027
RE: The tariff classification of a nozzle set from China or Taiwan
Dear Ms. Vallee:
In your letter dated December 9, 2024, you requested a tariff classification ruling. Descriptive information was provided with your submission.
The merchandise at issue is referred to as the Orbit 3 piece Nozzle with Stainless Wand Set, item number 1807261. Item number 1807261 consists of two nozzles described as multi pattern and adjustable nozzles, and a wand. The manually actuated nozzles are constructed primarily of zinc and feature a rubber coated head. The manually actuated wand primarily consists of a rubber coated head positioned on a tube. The articles are each designed to be joined to a water hose and in operation, control the flow water. The three articles are packaged together ready for retail sale.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). The Explanatory Notes, which constitute the official interpretation of the HTSUS at the international level, state in Note (X) to GRI Rule 3 (b) that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.
In this instance, the merchandise packaged in item number 1807261 would not be classified as a set, as the set does not consist of at least two different articles that are classified in different headings. The three articles are classified within heading 8481, HTSUS, which provides for taps, cocks, valves and similar for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof. Accordingly, the three articles must be classified individually 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. The applicable subheading for the nozzles and the wand, individually, will be 8481.80.5090, HTSUS, which provides for Taps, cocks, valves and similar appliances…Other appliances: Hand operated: Of other materials: Other. The rate of duty will be 3 percent ad valorem.
In your letter, you note the merchandise is from Taiwan in one section and in another section from China. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8481.80.5090, 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 9903.88.03 in addition to subheading 8481.80.5090, 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.
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/.
You also requested clarification as to whether subheading 9817.00.5000, HTSUS, which provides for “Machinery, equipment, and implements to be used for agricultural or horticultural purposes,” is applicable to the set or the individual items in the set. We cannot make a determination on the 9817 provision as it is currently under review by the CIT/HQ. See Northern Tool & Equipment Co. v. United States, Ct. No. 22-00197. Section 177.7 of the Customs Regulations (19 C.F.R. 177.7) provides that rulings will not be issued in certain circumstances. Specifically, 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. When the issue before the CIT/HQ is completed, you may resubmit your request. We otherwise direct you to review the Customs and Border Protection Informed Compliance Publication on Agricultural Actual Use Provisions at https://www.cbp.gov/document/publications/agricultural-actual-use-provisions.
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