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NY I88876

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December 16, 2002

CLA-2-84:RR:NC:1:102 I88876

CATEGORY: CLASSIFICATION

TARIFF NO.: 8481.80.1050, 8481.80.50.90, 7907.00.100, 8424.81.9090, 9817.00.5000

Ms. Alice Liu
Atico International USA, Inc.
501 Sough Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of watering accessories from China

Dear Ms. Liu:

In your letter dated November 14, 2002 you requested a tariff classification ruling on behalf of Atico International USA.

The articles in question are watering accessories identified as a plastic “Y” type shut-off hose connector, item number W26A6345, a one-way shut-off hose connector of zinc alloy, item number W26A6346, an adjustable impulse sprinkler, item number W26A6725, a zinc non-mechanical sprinkler, item number W26A6747, and a brass hose nozzle, item W26A6916. A sample of each item was submitted.

The applicable subheading for the brass hose nozzle will be 8481.80.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for taps, cocks, valves and similar appliances, hand operated, of copper. The rate of duty will be 4 percent ad valorem.

The applicable subheading for the “Y” type and one-way shut-off hose connector will be 8481.80.50.90, 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.

The applicable subheading for the non-mechanical sprinkler will be 7907.00.1000, HTSUS, which provides for other articles of zinc, of a type used for household, table or kitchen use. The rate of duty will be 3 percent ad valorem.

The applicable subheading for the adjustable impulse sprinkler will be 8424.81.9090, HTSUS, which provides for other mechanical appliances for projecting, dispersing or spraying liquids. The rate of duty will be 2.4 percent ad valorem.

Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.5000, HTSUS. Upon compliance with the actual use requirements of Section 10.131-139 of the Customs Regulations, the impulse sprinkler would be classifiable in subheading 9817.00.5000, HTS, and would be free of duty.

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,

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See also:

• Tariff No.: 7907.00.10 - Zinc, household, table or kitchen use articles; zinc toilet and sanitary wares; zinc parts of all the foregoing
• Tariff No.: 8424.81.90 - Mechanical agricultural or horticultural appliances for projecting, dispersing or spraying liquids or powders, nesi
• Tariff No.: 8481.80.10 - Taps, cocks, valves & similar appliances for pipes, boiler shells, tanks, vats or the like, hand operated, of copper, nesi
• Tariff No.: 8481.80.50 - Taps, cocks, valves & similar appliances for pipes, boiler shells, tanks, vats or the like, hand operated, not copper, iron or steel, nesi
• Tariff No.: 9817.00.50 - Machinery, equipment and implements to be used for agricultural or horticultural purposes