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NY N006423

March 6, 2007



TARIFF NO.: 8481.80.5040

Ms. Marian E. Ladner
Epstein Becker Green Wickliff & Hall, P.C Wells Fargo Plaza
1000 Louisiana (Suite 5400)
Houston, Texas 77002-5013

RE: The tariff classification of a plastic trigger sprayer of unspecified origin

Dear Ms. Ladner:

In your letter dated February 1, 2007 you requested a tariff classification ruling on behalf of your client MeadWestvaco Calmar.

The article in question is described as the “Goliath trigger sprayer”. The trigger sprayer essentially consists of a grip body housing, a trigger actuator, an orifice cup, a manifold short and a cap cover. You indicate that the planned use for the Goliath trigger sprayer is for agricultural and/or horticultural applications. A technical drawing and a sample were submitted.

In your request you suggest that the trigger sprayer is provided for in subheading 8424.20.1000, Harmonized Tariff Schedule of the United States (HTSUS), as an appliance for spraying liquids or powders. You also suggest that the trigger sprayer is eligible for duty-free treatment under HTSUS subheading 9817.00.5000 because the principal use of the sprayer is agricultural or horticultural.

An examination of the technical drawing and sample of the trigger sprayer submitted with your request does not support your conclusion that the Goliath is a mechanical appliance for spraying liquids or powders. The trigger sprayer appears to simply function as a hand-operated valve, controlling the flow of fluid from a pressurized container, thus creating a spray of fluids, such as pesticides and herbicides. Accordingly, the trigger sprayer is an article of HTSUS heading 8481, which provides for taps, cocks, valves, and similar appliances, not an article of HTSUS heading 8424.

You also suggest that the Goliath is alternatively classified as machinery, equipment or implements to be used for agricultural or horticultural purposes in subheading 9817.00.50, HTSUS. However, because the trigger sprayer is merely a part of agricultural or horticultural machinery, equipment or implements, the sprayer does not meet the terms of the heading and cannot be classified in HTSUS subheading 9817.00.5000.

The applicable subheading for the trigger sprayer will be 8481.80.5040, HTSUS , which provides for pressure spray can valves as other taps, cocks, valves and similar appliances, hand operated, of other materials. The rate of duty will be 3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Kenneth T. Brock at 646-733-3009.


Robert B. Swierupski

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