The tariff classification of a backpack sprayer from China

N283352 March 8, 2017 CLA-2-84:OT:RR:NC:N1:405 CATEGORY: Classification TARIFF NO.: 8424.41.9000, 9817.00.50 Michelle Jo Central Purchasing, LLC 26541 Agoura Road Calabasas, CA 91302 RE: The tariff classification of a backpack sprayer from China Dear Ms. Jo: In your letter dated February 9, 2017, you requested a tariff classification ruling. The product at issue is identified as a 4 Gallon Home and Garden Backpack Sprayer. The item consists of a four gallon plastic tank combined with a pump, a pump handle, a hose, and a trigger-activated spraying wand. The sprayer features two shoulder straps that enable a user to wear it on their back, and is designed to spray water, water-based fertilizers, herbicides, pesticides, and sealers. To use the backpack sprayer, a user first fills the plastic tank with liquid (water, fertilizer, pesticide, etc.) and manually raises and lowers the pump handle to build pressure. Once sufficient pressure is built up, a user can depress the trigger on the wand to spray the liquid held within the tank. The sprayer includes four different nozzles that can be affixed to the end of the spraying wand, allowing a user to select the type of spray pattern they wish to utilize. The applicable subheading for the 4 Gallon Home and Garden Backpack Sprayer will be 8424.41.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar; steam or sand blasting machines and similar jet projecting machines; parts thereof: Agricultural or horticultural sprayers: Portable sprayers: Other. The rate of duty will be 2.4% ad valorem. In your submission you inquire about the eligibility of the backpack sprayer to receive duty-free treatment under subheading 9817.00.50, HTSUS, which applies to machinery, equipment and implements to be used for agricultural and horticultural purposes. Based on the information provided, the backpack sprayer is intended for use in a domestic or home garden environment, and thus would be considered a horticultural implement. Consequently, the 4 Gallon Home and Garden Backpack Sprayer will be eligible for duty-free treatment under subheading 9817.00.50, provided the actual use requirements of Sections 10.131 through 10.139 of the Customs Regulations are satisfied. 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 https://hts.usitc.gov/current. 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 Evan Conceicao at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division