The tariff classification of sprinklers, nozzle valves and a fitting extractor from Taiwan

NY A88241 October 18, 1996 CLA-2-84:RR:NC:1:106 A88241 CATEGORY: Classification TARIFF NO.: 8204.11.0060; 8424.81.9020; 8481.80.1095; 8481.80.5090; 9817.00.5000 Ms. Rona Schmidt Orbit Underground P.O. Box 328 Bountiful, UT 84011 RE: The tariff classification of sprinklers, nozzle valves and a fitting extractor from Taiwan Dear Ms. Schmidt: In your letter dated August 30, 1996, but not received in this office until October 3, 1996, you requested a tariff classification ruling. You included samples and catalogs with your request. The first item is a brass shrub head, represented by model numbers 54030, 54031, 54032, 54033 and 54035. These sprinkler heads are used among planters or in shrub areas to provide water spray in various configurations. The shrub heads are made of solid brass and have a brass insert nozzle with a brass flow-adjustment screw to provide the various spray patterns. The second item is a brass flood bubbler, represented by model numbers 54041, 54041W, 54061, 54062, 54063 and 54064. These sprinkler heads are used to provide water spray for shrubs, trees, plants or any other type of flora and are of solid brass construction. The third item is a brass insert nozzle, represented by model numbers 54043, 54044, 54045, 54046, 54047, 53050, 53051, 53052, 53053, 54054, 54043-01, 54044-01, 54045-01, 54046-01, and 54047-01. These inserts fit screw into a brass or plastic sprinkler head to provide various water spray patterns for flora and produce. These are of solid brass construction and have a brass flow-adjustment screw. The fourth item is a plastic insert nozzle, represented by model numbers 53274, 53321, 53322, 53323, 53324, 53275, 53276, 53277, 53278, 53055, 53056, 53057, and 53058. These inserts function in the same manner as the brass inserts but are of plastic construction with a brass flow-adjustment screw. The last item is a plastic nipple extractor, represented by model numbers 26077, 26082, 2608D, 26083 and 26084. This item is constructed of steel with a plastic covering over the handle. It is used to remove broken fittings from pipe to repair sprinkler systems. The applicable subheading for the brass shrub head and the brass flood bubbler sprinklers will be 8424.81.9020 , Harmonized Tariff Schedule of the United States (HTS), which provides for agricultural or horticultural appliances for projecting, dispersing or spraying liquids or powders. The rate of duty will be 3.2 percent ad valorem. The applicable subheading for the brass insert nozzle will be 8481.80.1095, (HTS), which provides for hand-operated valves of copper and copper alloys. The rate of duty will be 5 percent ad valorem. The applicable subheading for the plastic insert nozzle will be 8481.80.5090, (HTS), which provides for hand-operated valves of other materials. The rate of duty will be 3.8 percent ad valorem. The applicable subheading for the plastic nipple extractor will be 8204.11.0060, (HTS), which provides for hand-operated spanners and wrenches, and parts thereof: nonadjustable : other. The rate of duty will be 9 percent ad valorem Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.5000, HTS. Upon compliance with the actual use requirements of Section 10.131-139 of the Customs Regulations, the shrub head and flood bubbler sprinklers would be classifiable in subheading 9817.00.5000, HTS, and would be free of duty. . 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 Patrick J. Wholey at 212-466-5668. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division