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NY K81799

December 16, 2003
CLA-2-84:RR:NC:MM:106 K81799


TARIFF NO.: 8424.20.1000; 9817.00.5000

Ms. Cheryl Santos
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of a plant mister from China.

Dear Ms. Santos:

In your letter dated November 26, 2003 you requested a tariff classification ruling. You submitted a sample with your request, which will be returned to you.

The article in question is a plant mister, identified as CVS item number 256401. This hand-painted glass plant mister is 6.3 inches high and 3 inches in diameter. In operation, the glass reservoir is filled with water and the hand-operated metal pump is depressed to spray water onto a plant

The applicable subheading for the plant mister will be 8424.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for simple piston pump sprays. The rate of duty will be 2.9 percent ad valorem.

Subheading 9817.00.5000, HTS, is the provision covering machinery, equipment, or implements to be used in agricultural or horticultural pursuits. This is an actual use provision subject to the certification process found in Sections 10.131-139 of the Customs Regulations. The use of plant misters is a horticultural pursuit. In this instance, classification in the alternative, subject to certification, will be subheading 9817.00.5000, HTS. The rate of duty will be 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 Patrick J. Wholey at 646-733-3013.


Robert B. Swierupski

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