L88369 L8 Ruling Active

The tariff classification of a plastic sprinkler from Taiwan.

Issued November 15, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

The submitted sample is a five pattern stationary sprinkler. This product is identified as item number 938990. The plastic sprinkler does not contain any valve devices for controlling the flow of water. It is designed with five different patterns for the flow of water and a built-in carry handle. One side of the sprinkler is fashioned with a screw-on hose attachment. The sprinkler is for use around the home for watering lawns. The sample is being returned as you requested.

Full text

NY L88369 November 15, 2005 CLA-2-39:RR:NC:SP:221 L88369 CATEGORY: Classification TARIFF NO. 3924.90.5500 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a plastic sprinkler from Taiwan. Dear Mr. Stinson: In your letter dated October 25, 2005, you requested a classification ruling. The submitted sample is a five pattern stationary sprinkler. This product is identified as item number 938990. The plastic sprinkler does not contain any valve devices for controlling the flow of water. It is designed with five different patterns for the flow of water and a built-in carry handle. One side of the sprinkler is fashioned with a screw-on hose attachment. The sprinkler is for use around the home for watering lawns. The sample is being returned as you requested. The applicable subheading for the plastic stationary sprinkler will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: Other: Other. The rate of duty will be 3.4 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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