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NY N019694




November 29, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 8424.20.1000, 9817.00.50

Mr. Mark D. Pinchok
Trade Compliance Specialist
100 Bayer Rd.
Pittsburgh, PA 15205-9741

RE: The tariff classification of a trigger sprayer for cattle insecticide.

Dear Mr. Pinchok:

In your letter dated November 14, 2007 you requested a tariff classification ruling. You included schematic materials and descriptive information with your request.

The merchandise at issue is referred to as “The Defender” CyLence Spotton Applicator. The item is a trigger-type simple piston pump sprayer imported without its reservoir. After retail sale, the item will be combined by the user with a plastic bottle to form a complete spray appliance used to spray your company’s CyLence insecticide. The insecticide is said to be formulated to control insects on beef and dairy cattle.

You have suggested that the trigger sprayer is properly classified under 9018.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for instruments and appliances used inveterinary sciences: other instruments and appliances and parts thereof: other: other. The Explanatory Notes to heading 90.18 of the HTS state that, “This heading covers a very wide range of instruments and appliances which, in the vast majority of cases, are used only in professional practice (e.g., by doctors, surgeonsveterinary surgeons), either to make a diagnosis, to prevent or treat an illness or to operate, etc.” Although insect borne diseases may be reduced or prevented by the use of this pump sprayer in conjunction with your insecticide, it is, according to the information you have submitted, predominantly purchased for use by producers of cattle, and that “a veterinarian, after purchasing the product, may or may not personally apply the product.” Based upon these facts, classification under heading 9018 of the HTS is not appropriate.

The applicable subheading for the “Defender” CyLence Spotton Applicator will be 8424.20.1000, HTSUS, which provides for mechanical appliances (whether or not hand operated) forspraying liquids or powders;: spray guns and similar appliances; simple piston pump sprays and powder bellows. 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 9817.00.50, HTS. Upon the submission of actual-use certification, as provided for in Section 10.131-139 of the Customs Regulations (19 CFR 10.131-139), the “Defender” CyLence Spotton Applicator would be classifiable in subheading 9817.0050, HTS, 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 Mark Palasek at 646-733-3013.

Sincerely,

Robert B. Swierupski
Director,

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