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NY K89001

September 15, 2004

CLA-2-84:RR:NC:MM:106 K89001


TARIFF NO.: 8424.20.1000; 9817.00.5000

Ms. Marian Ladner
Strasburger & Price, LLP
1401 McKinley Street
Houston, TX 77010

RE: The tariff classification of the “Powershot” simple piston pump spray applicator

Dear Ms. Ladner:

In your letter dated August 23,2004 on behalf of Saint-Gobain Calmar, you requested a tariff classification ruling. You included schematic materials and a sample with your request.

The merchandise at issue is referred to as the "Powershot Power Sprayer". The “Powershot” is said to be essentially a container top sprayer for liquids. The sprayer contains a battery-operated motor which drives a simple piston pump spray mechanism. In operation, a trigger-like mechanism set in to a pistol-grip housing is pressed which then activates the motor and spray mechanism and discharges a spray of whatever liquid is being dispersed. The “Powershot” can be used for a variety of spraying applications but its principal use is planned for agricultural and horticultural spraying functions.

The applicable subheading for the "Powershot" sprayer 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.

Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.5000, HTS. Upon compliance with the actual use requirements of Section 10.131139 of the Customs Regulations, the "Powershot" sprayer would be eligible for classification in subheading 9817.00.5000, HTS, and would be free of duty.

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 Wholey at 646-733- 3013.


Robert B. Swierupski

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