N008494 N0 Ruling Active

The tariff classification of a water mister from China

Issued April 13, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8424.20.1000, 9817.00.5000

Headings: 8424, 9817

Product description

You submitted a photograph of the mister with your request. You designate the subject merchandise as item #MIS08. The mister has a glass reservoir that is filled with water which is sprayed onto plants by a hand operated simple-piston type pump with a spray head. The reservoir may also be of plastic.

CBP rationale

The applicable subheading for the water mister will be 8424.20.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for simple piston pump sprays.

Full text

N008494 April 13, 2007 CLA-2-84:RR:E:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8424.20.1000; 9817.00.5000 Ms. Marsha McCabe Midwest Gloves and Gear 835 Industrial Road Chillicothe, MO 64601 RE: The tariff classification of a water mister from China Dear Ms. McCabe: In your letter dated March 16, 2007 you requested a tariff classification ruling. You submitted a photograph of the mister with your request. You designate the subject merchandise as item #MIS08. The mister has a glass reservoir that is filled with water which is sprayed onto plants by a hand operated simple-piston type pump with a spray head. The reservoir may also be of plastic. The applicable subheading for the water mister will be 8424.20.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for simple piston pump sprays. The rate of duty will be 2.9 percent ad valorem. Subheading 9817.00.5000, HTSUS, is the provision covering machinery, equipment, or implements to be used in agricultural or horticultural pursuits. This is an actual use provision subject to the certification process found in Sections 10.131-139 of the Customs Regulations. The use of plant misters is a horticultural pursuit. In this instance, classification in the alternative, subject to certification, will be subheading 9817.00.5000, HTS. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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