The tariff classification of a plastic revolving sprinkler from Taiwan.
Issued January 12, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.5500
Headings: 3924
Product description
The submitted sample is identified as item #961306, "Plastic Revolving Sprinkler". This sprinkler stands 3 3/4" high and it measures 8" around. It can be attached to a gardenhose and revolve in circles for even watering. There are no mechanical parts to the sprinkler, therefore the item can not be classified as a mechanical appliance for the projecting, dispensing or spraying liquids.
CBP rationale
The applicable subheading for the "Plastic Revolving Sprinkler", will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastic, other, other.
Full text
NY 817614 January 12, 1996 CLA-2-39:RR:NC:TP:343 817614 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Lori Aldinger Rite Aid Corporation P. O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a plastic revolving sprinkler from Taiwan. Dear Ms. Aldinger: In your letter dated December 5, 1995, you requested a tariff classification ruling. The submitted sample is identified as item #961306, "Plastic Revolving Sprinkler". This sprinkler stands 3 3/4" high and it measures 8" around. It can be attached to a gardenhose and revolve in circles for even watering. There are no mechanical parts to the sprinkler, therefore the item can not be classified as a mechanical appliance for the projecting, dispensing or spraying liquids. The applicable subheading for the "Plastic Revolving Sprinkler", will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastic, other, other. The rate of duty will be 3.4 percent ad valorem. This ruling is being issued under the provisions of Section 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 Theodore Rauch at 212-466-5892. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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