N143027 N1 Ruling Active

The tariff classification of a spray wand with attachments from Taiwan

Issued February 4, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8481.80.5090

Headings: 8481

Product description

The item you plan to import is identified as a Garden Hose Attachment Set, SKU #69140, consisting of a spray wand with three attachments: a 6 setting plastic spray head/nozzle (flat, gentle shower, mist, soaker, cone and jet stream), a brush head and a sponge head. Descriptive literature and a representative sample were included with your submission. The sample will be returned as you requested. The wand measures approximately 18 inches in length and can be attached to any standard garden hose. It is comprised of a soft ABS (plastic) grip bottom handle, a straight steel tube with connectors on both ends and an ABS top handle/fitting. The bottom handle attaches to one end of the tube and the top handle/fitting connects to the other end of the tube. The nozzle, brush and sponge attachments connect to the top handle, and the hose attaches to the base of the bottom handle. The handle incorporates an on-off mechanism that controls the flow of water. This product can be used to wash cars, windows and water gardens.

CBP rationale

The applicable subheading for the spray wand with attachments will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for taps, cocks, valves and similar appliances, hand operated, of other materials.

Full text

N143027 February 4, 2011 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.80.5090 Ms. Janet Pendris Hampton Direct, Inc. 291 Hurricane Lane P.O. Box 1199 Williston, Vermont 05495 RE: The tariff classification of a spray wand with attachments from Taiwan Dear Ms. Pendris: In your letter dated January 5, 2011 you requested a tariff classification ruling. The item you plan to import is identified as a Garden Hose Attachment Set, SKU #69140, consisting of a spray wand with three attachments: a 6 setting plastic spray head/nozzle (flat, gentle shower, mist, soaker, cone and jet stream), a brush head and a sponge head. Descriptive literature and a representative sample were included with your submission. The sample will be returned as you requested. The wand measures approximately 18 inches in length and can be attached to any standard garden hose. It is comprised of a soft ABS (plastic) grip bottom handle, a straight steel tube with connectors on both ends and an ABS top handle/fitting. The bottom handle attaches to one end of the tube and the top handle/fitting connects to the other end of the tube. The nozzle, brush and sponge attachments connect to the top handle, and the hose attaches to the base of the bottom handle. The handle incorporates an on-off mechanism that controls the flow of water. This product can be used to wash cars, windows and water gardens. The applicable subheading for the spray wand with attachments will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for taps, cocks, valves and similar appliances, hand operated, of other materials. The rate of duty will be 3 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 Kenneth T. Brock at (646) 733-3009. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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