J87431 J8 Ruling Active

The tariff classification of a plastic spray nozzle from China

Issued August 13, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8481.80.5090

Headings: 8481

Product description

The article in question is described as the “4086 Summer Adventures Twist ’n Spray”. Based on the descriptive literature submitted the Twist ‘n Spray is a hand-operated spray nozzle made of plastic especially for children. Although the nozzle is designed to be appealing to younger children and meant for their amusement, it is a fully functional spray nozzle that can be used with a typical garden water hose.

CBP rationale

The applicable subheading for the spray nozzle will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for taps, cocks, valves and similar appliances, hand operated, of other materials.

Full text

NY J87431 August 13, 2003 CLA-2-84:RR:NC:1:102 J87431 CATEGORY: Classification TARIFF NO.: 8481.80.5090 Ms. Darlene D. Jones Schenker, Inc. 1300 Diamond Springs Road, Suite 200 Virginia Beach, VA 23455 RE: The tariff classification of a plastic spray nozzle from China Dear Ms. Jones: In your letter dated July 16, 2003 you requested a tariff classification ruling on behalf of your client The Little Tykes Company. The article in question is described as the “4086 Summer Adventures Twist ’n Spray”. Based on the descriptive literature submitted the Twist ‘n Spray is a hand-operated spray nozzle made of plastic especially for children. Although the nozzle is designed to be appealing to younger children and meant for their amusement, it is a fully functional spray nozzle that can be used with a typical garden water hose. The applicable subheading for the spray nozzle will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for taps, cocks, valves and similar appliances, hand operated, of other materials. The rate of duty will be 3 percent ad valorem. 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →