The tariff classification of sprinkler head risers with flow control from China

NY L85461 June 24, 2005 CLA-2-84:RR:NC:1:102 L85461 CATEGORY: Classification TARIFF NO.: 8481.80.5090, 3926.90.9880 Mr. W.J.Gonzalez Trans-Union Customs Service, Inc. 11941 S. Prairie Avenue Hawthorne, CA 90250 RE: The tariff classification of sprinkler head risers with flow control from China Dear Mr. Gonzalez: In your letter dated June 1, 2005 you requested a tariff classification ruling on behalf of Valvette Systems Corporation. The items in question are described as risers for sprinkler heads, item numbers POP410, 440, 450, 460, 470, 480, 490, and 420, plastic bodies and extensions for shrub sprinkler heads, item numbers MB200, RX-550 and FB300, a filter screen, which is used to prevent particles from entering the sprinkler head, and a ratchet ring, which is a removable tool for adjusting the risers. The risers, bodies and extensions all incorporate a valve mechanism to control the flow of water through the risers to the sprinkler head. The opening of the valve mechanism is set by means of an adjustment screw located on the side of the riser. The risers, bodies, extensions, filter screen and ratchet ring are made of plastic. In your request you inquire as to whether or not the risers, bodies and extensions are eligible for duty free treatment under subheading 9817.00.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machinery, equipment and implements to be used for agricultural and horticultural purposes. We find that the risers, bodies and extensions are not within the scope of HTSUS subheading 9817.00.5000 because the provision does not provide for parts. The risers, bodies and extensions are not in and of themselves “machinery, equipment and implements” to be used for agricultural and horticultural purposes, but rather parts of such machinery, equipment and implements. Accordingly, HTSUS subheading 9817.00.5000 is not applicable. You also offer that you believe the filter screen and ratchet ring are classifiable in subheading 8481.90.5000, HTSUS, as parts of hand-operated valves. However, although these items may be solely used with valves of HTSUS heading 8481, they do not complete those valves and cannot be classified as parts of the valves. The applicable subheading for the risers, bodies and extensions incorporating the valve mechanism will be 8481.80.5090, HTSUS, which provides for other taps, cocks, valves and similar appliances, hand operated, of other materials. The rate of duty will be 3 percent ad valorem. The applicable subheading for the filter screen and ratchet ring will be 3926.90.9880, HTSUS, which provides for other articles of plastic, other. The rate of duty will be 5.3 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