N119776 N1 Ruling Active

The tariff classification of a garden sprayer from China.

Issued September 9, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8424.81.9090

Headings: 8424

Product description

A description and manual were included with your request. The device is a cordless garden sprayer, item GS-3.6. The sprayer consists of an eleven liter capacity reservoir which is fitted to a wheeled base that can be pulled or pushed by the user with the extended handle which rises from the wheeled base. A tube inserted into the top of the reservoir connects to a battery operated trigger spray which incorporates a rechargeable, battery operated pump. When the trigger is pulled, a continuous stream of liquid is sprayed from the trigger sprayer. The device is marketed for being used in gardens which is typical of goods sold by this importer.

CBP rationale

The applicable subheading for the cordless garden sprayer, item GS-3.6 will be 8424.81.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mechanical appliances for…spraying liquids…: other appliances: agricultural or horticultural: other, other: sprayers, self-contained, having a capacity not over 20 liters.

Full text

N119776 September 9, 2010 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8424.81.9090 Mr. Matthew Clark SEKO Customs Brokerage 1100 Arlington Heights Rd. Itasca, IL 60143 RE: The tariff classification of a garden sprayer from China. Dear Mr. Clark: In your letter dated August 8, 2010, you requested a tariff classification ruling on behalf of your client, Great States Corporation. A description and manual were included with your request. The device is a cordless garden sprayer, item GS-3.6. The sprayer consists of an eleven liter capacity reservoir which is fitted to a wheeled base that can be pulled or pushed by the user with the extended handle which rises from the wheeled base. A tube inserted into the top of the reservoir connects to a battery operated trigger spray which incorporates a rechargeable, battery operated pump. When the trigger is pulled, a continuous stream of liquid is sprayed from the trigger sprayer. The device is marketed for being used in gardens which is typical of goods sold by this importer. The applicable subheading for the cordless garden sprayer, item GS-3.6 will be 8424.81.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mechanical appliances for…spraying liquids…: other appliances: agricultural or horticultural: other, other: sprayers, self-contained, having a capacity not over 20 liters. The rate of duty will be 2.4 percent ad valorem. 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 Mark Palasek at (646) 733-3013. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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