E85578 E8 Ruling Active

The tariff classification of a gear driven rotary sprinkler riser from Mexico.

Issued August 16, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9817.00.5000, 8424.81.9090

Headings: 8424, 9817

Product description

You submitted descriptive literature with your request. This "gear driven rotary sprinkler riser" is made of primarily plastic construction. In operation, it pops up approximately 3 3/4 inches above the sod level as water is turned on and has a radius of up to 58 feet, depending upon the water pressure. It is fully adjustable and allows for full or part circle coverage. After the water is turned off, a spring-loaded stem draws the sprinkler down.

CBP rationale

The applicable subheading for the gear driven rotary sprinkler riser will be 8424.81.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other mechanical agricultural or horticultural appliances for projecting, dispersing or spraying liquids or powders.

Full text

NY E85578 August 16, 1999 CLA-2-84:RR:NC:MM:106 E85578 CATEGORY: Classification TARIFF NO.: 8424.81.9090; 9817.00.5000 Mr. Armando S. Trevino A&A Customs Brokerage Services P.O. Box A A Hidalgo, Texas 78557 RE: The tariff classification of a gear driven rotary sprinkler riser from Mexico. Dear Mr. Trevino: In your letter dated July 28, 1999, on behalf of K-Rain Manufacturing, Corp., you requested a tariff classification ruling. You submitted descriptive literature with your request. This "gear driven rotary sprinkler riser" is made of primarily plastic construction. In operation, it pops up approximately 3 3/4 inches above the sod level as water is turned on and has a radius of up to 58 feet, depending upon the water pressure. It is fully adjustable and allows for full or part circle coverage. After the water is turned off, a spring-loaded stem draws the sprinkler down. The applicable subheading for the gear driven rotary sprinkler riser will be 8424.81.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other mechanical agricultural or horticultural appliances for projecting, dispersing or spraying liquids or powders. The general rate of duty will be 2.4 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 9817.00.50, HTS. Upon the submission of actual use certification, as provided in Section 10.131-139 of the Customs Regulations, these 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 212-637-7036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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