The tariff classification of a rain barrel conversion kit from China.

N237454 February 12, 2013 CLA-2-84:OT:RR:NC:1:102 CATEGORY: Classification TARIFF NO.: 8481.80.5090 Mr. Demetrius D. Jones Crane Worldwide Trade Service 690 Airport South Parkway Atlanta, GA 30349 RE: The tariff classification of a rain barrel conversion kit from China. Dear Mr. Jones: In your letter received January 16, 2013 you requested a tariff classification ruling. A representative sample was submitted with your request and will be retained by this office. The item under consideration is the “DIY Rain Barrel Diverter & Parts Kit”. As packaged, this product is advertised as including all parts necessary to convert a suitable water tight container into a rain barrel. The kit includes the following: flex-fit diverter (rubber), winter hole cover (rubber), 3’ fill hose (plastic), spigot (plastic), drain & cover (plastic), hole saw set (metal), water seals (rubber) & screws (metal) and installation instructions. In its imported condition, the “DIY Rain Barrel Diverter & Parts Kit” is suitable for sale directly to users without repacking. Citing NY Ruling N011789, dated 06/22/07, you suggest classification of this rain barrel conversion kit in heading 8424, Harmonized Tariff Schedule of the United States (HTSUS). However, that ruling classified drip irrigation kits which sprayed or projected water. The subject kit performs neither function. As such, your proposed heading is not applicable. Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and unless otherwise required, according to the remaining GRIs taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part that when two or more headings each refer to a part of the item in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the goods. The “DIY Rain Barrel Diverter & Parts Kit” consists of at least two different articles that are, prima facie, classifiable in different headings. It consists of articles put up together to carry out a specific activity (converting a container into a rain barrel). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. As such, the kit in question is within the term "goods put up in sets for retail sale." GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. The essential character of a good may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. Although each of the items in the kit is necessary to perform the desired task, it is the spigot which plays the most significant and active role. The spigot, or hand operated valve, is the control mechanism which regulates the amount of water that is released from the rain barrel. Therefore, in accordance with GRI 3(b), we find that the spigot is the component which gives the set its essential character. You also suggest the applicability of subheading 9817.00.5000, HTSUS, 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. Since it has other common uses outside of agricultural or horticultural (ie: bird bath, car washing, etc.), classification under heading 9817 is precluded. The applicable subheading for the rain barrel conversion kit will be 8481.80.5090, HTSUS, which provides for taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valve; parts thereof, other appliances, hand operated, of other materials, other. 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 the National Import Specialist at (646) 733-3009. Sincerely, Thomas J. Russo Director National Commodity Specialist Division