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NY 884997

JUNE 4, 1993

CLA-2-84:S:N:N3:102 884997


TARIFF NO.: 8481.80.5090

Mr. W. J. Gonzalez
Trans-Union Customs Service
11941 S. Prairie Avenue
Hawthorne, CA 90250

RE: The tariff classification of garden hose trigger nozzles from Taiwan

Dear Mr. Gonzalez:

In your letter dated April 7, 1993, on behalf of your client, Rain Bird Consumer Products, you requested a tariff classification ruling.

The items in question are the models T-3-C, T-3F-C and MT5 garden hose trigger nozzles. All three units are made of a chrome-plated zinc body, chrome plated steel handle, brass stem and knob, and a steel internal spring. The model MT5, in addition, is completely sheathed in vinyl to provide for a more comfortable grip, especially in cold weather. It has been our opinion, since the inception of the Harmonized Tariff Schedules, that the primary function of these nozzles is to regulate the flow of water, with the variable spray pattern being a side effect of this flow regulation. We would also consider these nozzles to be essentially of zinc.

The applicable subheading for the three garden hose trigger nozzles will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for taps, cocks, valves and similar appliances, hand operated, of materials other than copper (brass, bronze), iron or steel, other. The rate of duty will be 4.4 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
Area Director

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