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NY K89064

September 27, 2004

CLA-2-73:RR:NC:N1:113 K89064


TARIFF NO.: 7323.99.9060

Ms. Sandra Welsh
Orbit Irrigation Products, Inc.
P.O. Box 328
Bountiful, UT 84011

RE: The tariff classification of a garden sprinkler from China.

Dear Ms. Welsh:

In your letter dated August 27, 2004, you requested a ruling on tariff classification.

The sample you provided is the BHG Cyclone II circular fan sprinkler. The housing is made of zinc and steel and has rubber seals, a brass swivel and an aluminum diffusion plate, nozzle and washer. We assume from our examination of the sample that the item is in principal weight of steel. The sprinkler has no valve and is controlled by water pressure. Since it is not mechanical in nature, heading 8424, HTS, will not apply.

The applicable subheading for this product will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, other, not coated or plated with precious metal, other, other, other. The general rate of duty will be 3.4 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 - 10.139 of the Customs Regulations. The use of the BHG Cyclone II circular fan sprinkler 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.).

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 James Smyth at 646-733-3018.


Robert B. Swierupski

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