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The tariff classification of a plastic water sprinkler from China.
Issued September 30, 1996 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardA8 A87282 (September 30, 1996)
Tariff classification
HTS codes: 3924.90.5500
Headings: 3924
Product description
The item measures 15.5 inches long x 15.5 inches wide x 4.75 inches high. The round top has a spiral design which spins clockwise, emitting a tall jet spray while, at the same time, four sprinkler arms rotate in the opposite direction, moving up and down, sending forth a wide jet spray. The sprinkler has a hose attachment underneath.
CBP rationale
The applicable subheading for the plastic water sprinkler will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles.
Full text
PD A87282 September 30,1996 CLA-2-39:NEW:TCB II:G19-A87282 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. William C. Neal The Little Tikes Company 2180 Barlow Road Hudson, OH 44236 RE: The tariff classification of a plastic water sprinkler from China. Dear Mr. Neal: In your letter dated September 3, 1996, you requested a tariff classification ruling. The sample that has been submitted with your ruling request, labeled the Waterpark Whirlee Sprinkler, product number 0716, consists of a rotating water sprinkler composed almost wholly of molded plastic. The item measures 15.5 inches long x 15.5 inches wide x 4.75 inches high. The round top has a spiral design which spins clockwise, emitting a tall jet spray while, at the same time, four sprinkler arms rotate in the opposite direction, moving up and down, sending forth a wide jet spray. The sprinkler has a hose attachment underneath. The applicable subheading for the plastic water sprinkler will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles...of plastics: other: other. The duty rate 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 this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Kathleen M. Haage Area Director New York/Newark Area
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