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NY 869883

December 24, 1991



TARIFF NO.: 8424.81.9030; 8424.90.9080; 9817.00.5000

Mr. William Renwick
Renwick Incorporated
Box 626
Suite D-1 Carr Mill
Carrboro, NC 27520

RE: The tariff classification of knapsack sprayers and parts from England.

Dear Mr. Renwick:

In your letter dated December 12, 1991 you requested a tariff classification ruling. You enclosed descriptive literature with your request.

There are two sprayer appliances for consideration in your inquiry: the Cooper Pegler CP3 20 Litre Knapsack Sprayer and the Cooper Pegler CP15 15 Litre Knapsack Sprayer. In a telephone conversation with National Import Specialist Patrick Wholey, you described these items as standard knapsack-type sprayers suitable for applying herbicides, insecticides and fungicides in an agricultural or horticultural setting. The items are back contoured and are adaptable for left or right hand operation. They function via a diaphragm pump which is activated by a hand lever to create pressure in the container. A trigger mechanism at one end of the attached lance releases the air pressure with the liquid through a nozzle.

The applicable subheading for these knapsack sprayers will be 8424.81.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for self-contained agricultural or horticultural sprayers having a capacity not over 20 liters. The rate of duty will be 3.7 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 in Section 10.131-139 of the Customs Regulations, these knapsack sprayers would be classifiable in subheading 9817.00.5000, HTS, and would be free of duty. Your classification request also included spare parts for these sprayers. The applicable subheading for replacement parts, not specially provided for, of agricultural spray equipment, will be 8424.90.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of mechanical appliances (whether or not hand operated) for projecting dispersing or spraying liquids or powders. This includes parts of agricultural sprayers. The rate of duty will be 3.7 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire

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