The tariff classification of a solar powered drip irrigation system from China

N154715 April 5, 2011 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8424.81.9020; 9817.00.5000 T.L. McCracken, Vice president Customs Administration Supply Chain Shipping, LLC 4607 44th Street SE Kentworth, MI 49512 RE: The tariff classification of a solar powered drip irrigation system from China Dear Mr. McCraken: In your letter dated March 18, 2011, you requested a tariff classification ruling on behalf of your client FlowerHouse of Clio, Michigan. The item under consideration has been identified as the “Rain Maker”, a solar powered plant watering system. You state in your request that the Rain Maker will be boxed with the following parts: A solar charged battery powered diaphragm water pump An anti-siphon device An inlet filter 15 meters of plastic tubing And twelve (12) each of drips, stakes and tees. You additionally state that the Rain Maker is used in conjunction with a water butt or other non pressured water source (not included), and that the device is not designed to work in tandem with other Rain Makers as the pumps are low volume/low pressure and would lose efficiency beyond the length of tubing provided. The applicable subheading for the Rain Maker will be 8424.81.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Mechanical appliances…for…dispersing…liquids…: Other appliances: Agricultural or horticultural: Other: Irrigation equipment: Other”. The rate of duty will be 2.4%. 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 Rain Maker satisfies an agricultural pursuit. As a result, these items may 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 Mark Palasek at (646) 733-3013. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division