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NY K81616

December 30, 2003
CLA-2-39:RR:NC:SP:221 K81616


TARIFF NO.: 3924.90.5500; 8481.80.9050; 9817.00.5000

Ms. Sandra Welsh
Orbit Irrigation Products, Inc.
P.O. Box 328
Bountiful, Utah 84011-0328

RE: The tariff classification of a ring sprinkler and hose bib timer from China.

Dear Ms. Welsh:

In your letter dated November 20, 2003, you requested a tariff classification ruling.

Two samples were provided with your letter. The ring sprinkler (Orbit part no. 58029) is composed of plastic. It is designed to be attached to a garden hose to water home lawns and gardens. The ring sprinkler itself does not contain any valves to monitor or control the flow of water. It simply disperses the water fed into it from a hose. The hose bib timer (Orbit part no. 62015) is a valve/timer used to control the output of a hose faucet. You claim that the timer imparts the essential character. However, it is the valve itself that controls the flow of water, and it is the valve that imparts the essential character. As you requested, the samples will be returned.

The applicable subheading for the ring sprinkler will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles and toilet articles of plastics, other, other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the hose bib timer will be 8481.80.9050, HTS, which provides for other taps, cocks, valves and similar appliances. The rate of duty will be 2 percent ad valorem.

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

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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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