The tariff classification of a sprinkler, sprayer and electric solenoid valve

N014417 August 16, 2007 CLA-2-:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8424.81.9090; 8481.80.9005; 9817.00.5000 Mr. Peter Quinter Becker & Poliakoff 121 Alhambra Plaza, 10th Floor Coral Gables, FL 33134 RE: The tariff classification of a sprinkler, sprayer and electric solenoid valve Dear Mr. Quinter: In your letter dated July 12, 2007, you requested a tariff classification ruling on behalf of your client, K-Rain Manufacturing Corporation of Riviera Beach, Florida. You included samples of the subject merchandise with your correspondence which will be returned to you as requested. The first item concerned is the “Sprinkler” which is described as an adjustable arc and full-circle gear driven rotor which comes standard with nine numerically coded interchangeable nozzles. The “Sprinkler” is for residential and light commercial turf watering. It is comprised of a filter, housing can top, riser, nozzle turret and nozzle turret top. The second item is the “Spray” which is used for turf watering applications. The “Spray” is connected to a water source, which, when turned on, pushes up the riser and a predetermined nozzle sprays a fixed water pattern. The “Spray” contains a pop-up head and is intended for small watering areas. The last item is the “Electric Solenoid Valve” which is operated by a controller. The controller allows a 24 volt current to pass to the valve which is then opened for spraying applications. The unit contains both an internal and external port to which plumbing pipes are attached. You have suggested that all three items are classifiable under subheading 8424.81.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mechanical appliances for projecting, dispersing or spraying liquids or powders. We agree with your conclusion for the “Sprinkler” and the “Spray”. However, the “Electric Solenoid Valve” controls the flow of water and is more aptly described in the provision for valves, which are provided for under heading 8481, HTSUS. The applicable subheading for the “Sprinkler” and the “Spray” will be 8424.81.9090, HTSUS, which provides for other agricultural or horticultural sprayers. The rate of duty will be 2.4 percent ad valorem. The applicable subheading for the “Electric Solenoid Valve” will be 8481.80.9005, HTSUS, which provides for solenoid valves. The rate of duty will be 2 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 – 10.139 of the Customs Regulations. The use of the “Sprinkler”, the “Spray” and the “Electric Solenoid Valve” satisfies a horticultural pursuit. As a result, these items will also be classified in the alternative subheading of 9817.00.5000, HTSUS, subject to certification. The conditional 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