The tariff classification of a 3 arm sprinkler from China

NY K88493 August 18, 2004 CLA-2-39:RR:NC:SP:221 K88493 CATEGORY: Classification TARIFF NO.: 3924.90.5500; 9817.00.5000 Mr. Alan Morgan Wal*Mart Logistics MS #0410-L-32 601 North Walton Blvd. Bentonville, AR 72716-0410 RE: The tariff classification of a 3 arm sprinkler from China Dear Mr. Morgan: In your letter dated August 5, 2004, you requested a tariff classification ruling. The 3 arm sprinkler, stock #58722, is made of plastics. The sprinkler is designed to be attached to a garden hose and used to water home lawns and gardens. The force of the water causes the arms to rotate and disperse the water fed into it. The sprinkler does not mechanically control the flow of water and does not contain any valves to monitor or control the flow of water. The sample is being returned as you requested. The applicable subheading for the 3 arm 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 plastics: other: other. The rate of duty will be 3.4 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 9817.00.5000, HTS. Upon compliance with the actual use requirements of Section 10.131-139 of the Customs Regulations, the sprinkler 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division