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NY K89402

September 21, 2004
CLA-2-39:RR:NC:SP:221 K89402


TARIFF NO.: 3924.90.5500; 9817.00.5000

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

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

Dear Ms. Welsh:

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

A sample was provided with your letter. The 3-Arm Revolving Sprinkler (Orbit part no. 58722) is a plastic lawn sprinkler. It is designed for connection to a garden hose, and can cover a 50-foot diameter circle with a whirling action. The sprinkler is non-mechanical and does not incorporate a valve. Its coverage is controlled by the water pressure. The sample is being returned as you requested.

The applicable subheading for the revolving 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.

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 10.131-139 of the Customs Regulations, the revolving sprinkler would be classifiable 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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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