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NY N008666




March 27, 2007

CLA-2-84:RR:NC:N1:106

CATEGORY: CLASSIFICATION

TARIFF NO.: 8424.20.1000; 9817.00.5000

Marian E. Ladner
Epstein Becker Green Wickliff & Hall, P.C. Wells Fargo Plaza
1000 Louisiana, Suite 5400
Houston, TX 77002-5013

RE: The tariff classification of battery operated sprayer

Dear Ms. Ladner:

In your letter dated March 19, 2007 on behalf of MeadWestvaco Calmar, inc., you requested a tariff classification ruling. You included schematic materials and a sample with your request. The sample is being returned as requested.

The merchandise at issue is referred to as the "BOS-2” (Battery Operated Sprayer). The "BOS-2" is said to be essentially a container top sprayer for liquids. The sprayer contains a battery-operated motor, which drives a simple piston pump spray mechanism. In operation, a trigger-like mechanism set in to a pistol-grip housing is pressed which then activates the motor and spray mechanism and discharges a spray of whatever liquid is being dispersed. The "BOS-2" can be used for a variety of spraying applications but its principal use is planned for agricultural and horticultural spraying functions.

The applicable subheading for the "BOS-2" sprayer will be 8424.20.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for simple piston pump sprays. The general rate of duty will be 2.9 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 "BOS-2" sprayer would be eligible for classification in subheading 9817.00.5000, HTSUS, and would be free of duty.

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 Patrick Wholey at 646-733-3013.

Sincerely,

Robert B. Swierupski
Director,

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