K89001 K8 Ruling Active

The tariff classification of the "Powershot" simple piston pump spray applicator

Issued September 15, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8424.20.1000, 9817.00.5000

Headings: 8424, 9817

Product description

You included schematic materials and a sample with your request. The merchandise at issue is referred to as the "Powershot Power Sprayer". The “Powershot” is said to be essentially a container top sprayer for liquids. The sprayer contains a battery-operated motor which drives a simple piston pump spray mechanism. In operation, a trigger-like mechanism set in to a pistol-grip housing is pressed which then activates the motor and spray mechanism and discharges a spray of whatever liquid is being dispersed. The “Powershot” can be used for a variety of spraying applications but its principal use is planned for agricultural and horticultural spraying functions.

CBP rationale

The applicable subheading for the "Powershot" sprayer will be 8424.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for simple piston pump sprays.

Full text

NY K89001 September 15, 2004 CLA-2-84:RR:NC:MM:106 K89001 CATEGORY: Classification TARIFF NO.: 8424.20.1000; 9817.00.5000 Ms. Marian Ladner Strasburger & Price, LLP 1401 McKinley Street Houston, TX 77010 RE: The tariff classification of the “Powershot” simple piston pump spray applicator Dear Ms. Ladner: In your letter dated August 23,2004 on behalf of Saint-Gobain Calmar, you requested a tariff classification ruling. You included schematic materials and a sample with your request. The merchandise at issue is referred to as the "Powershot Power Sprayer". The “Powershot” is said to be essentially a container top sprayer for liquids. The sprayer contains a battery-operated motor which drives a simple piston pump spray mechanism. In operation, a trigger-like mechanism set in to a pistol-grip housing is pressed which then activates the motor and spray mechanism and discharges a spray of whatever liquid is being dispersed. The “Powershot” can be used for a variety of spraying applications but its principal use is planned for agricultural and horticultural spraying functions. The applicable subheading for the "Powershot" sprayer will be 8424.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for simple piston pump sprays. The rate of duty will be 2.9 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 10.131139 of the Customs Regulations, the "Powershot" sprayer would be eligible for classification 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 Wholey at 646-733- 3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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