United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0085841 - HQ 0085911 > HQ 0085842

Previous Ruling Next Ruling


HQ 085842


March 13, 1990

CLA-2 CO:R:C:G 085842 TLS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8424.90.90

Ms. Ann Newton
Fabrique De Fer De Charleroi (USA), Inc.
88 Danbury Road
Wilton, Connecticut 06897

RE: Sprinkler heads for sprinkler systems

Dear Ms. Newton:

Your letter of October 10, 1989 requested a ruling on the proper tariff classification of a sprinkler head under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Our ruling follows.

FACTS:

The article at issue is described as a sprinkler head to be used in ceiling-installed fire extinguishing sprinkler systems. The sprinkler head is comprised of cast metal, a minimum of which is 75% copper. It is to be assembled in the United States with other castings or small machined parts and then installed with the sprinkler system. While the sprinkler system is mechanical, the sprinkler head itself is non-mechanical.

ISSUE:

Under which of the following HTSUSA headings is the sprinkler head properly classifiable:

7419, HTSUSA, covering other articles of copper;

8424, HTSUSA, covering mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; ... parts thereof.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI) govern classification of articles under HTSUSA. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. Heading 7419 covers articles of copper other than those expressly covered elsewhere under the HTS. The sprinkler head is not mentioned in any of the other provisions covering copper articles in chapter 74. In fact, it is not specifically referred to anywhere else in the Harmonized System. As noted above, the sprinkler head is comprised of at least 75% copper. Thus, it could be classifiable under heading 7419 as an article of copper not covered elsewhere in chapter 74. We must now determine if the sprinkler head is covered more specifically under another heading.

Heading 8424 covers, among other things, mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders, and parts thereof. Once assembled, the sprinkler head is to be installed with a ceiling sprinkler system as a part of that system. The head operates within the system to spray water over the interior of a room to extinguish fires. The system is mechanically operated while the sprinkler head by itself is not. We have classified non-mechanical parts of mechanical articles before. In HQ 031521, we classified a similar part, a screw-on nozzle for an automatic sprinkler system, as a part of that system even though the nozzle was non-mechanical while the system was mechanically operated. There is no reason why we should not follow that reasoning in this case. Whether or not the sprinkler head is mechanical, the fact it is a part of the sprinkler system is most controlling for the purpose of classification. Therefore, we find the sprinkler head to be properly classifiable under heading 8424 as a part of mechanical appliance for spraying liquid. Classification under heading 7419 is precluded as a result.

HOLDING:

The sprinkler head is classified under subheading 8424.90.90, HTSUSA, as a part of a mechanical appliance for spraying liquid.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: