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NY N015147

August 13, 2007



TARIFF NOS.: 9107.00.8000, 8537.10.9070, 8481.80.9005, 9817.00.5000

Mr. James Burritt
Casas International Brokerage, Inc.
9355 Airway Road, Suite 4
San Diego, CA 92154

RE: The tariff classification of a modular controller, 6 zone sprinkler timer, 3-station module and anti-siphon valves

Dear Mr. Burritt:

In your letter dated July 10, 2007, on behalf of Rain Bird Corporation, you requested a tariff classification ruling.

Item number ESP4M is an outdoor modular controller. The modular controller is an irrigation timing device for residential and light commercial use. It controls from 4 to 13 stations, with the addition of the 3-station module. The ESP4M includes an LCD display which displays the time of day and day of week as well as the status of time, time elapsed and valve number during watering times. Also included is an alarm LED which turns on if watering is suspended or the controller senses a short circuit. The main function of the ESP4M is to control and time the functioning of irrigation valve stations. The controller has the valves connected to it with electrical wires. Each valve opens when it receives a signal from the controller, and then sprinklers connected to the valve turn on. When these sprinklers have run their allotted time, the controller shuts off the valve and opens the next valve in sequence. The packaged unit consists of the timer/controller encased in a plastic housing with associated hardware. The value of the ESP4M is over $5.00 each.

Item ISM-6 is an indoor sprinkler timer which controls a sprinkler system. The ISM-6 can control multiple stations, which are a series of sprinklers or other irrigation devices, connected to a common remote control valve. When the valve receives a signal from the timer, the valve opens and turns on the sprinklers connected to it. The ISM-6 features an LCD display screen which displays the time of day and the programs that will run that day. It also displays station watering status during watering. The packaged unit consists of the time/controller, the AC/DC power transformer and associated user guides in print and on CD. The value is over $5.00 each.

The ESP-SM3 is a 3-station module for the ESP4M modular controller. It is an optional internal module for the ESP4M and allows for adding three additional valves to the irrigation timing device. It consists of a populated printed circuit board within a plastic housing with a single 4 conductor socket and a 3 conductor terminal strip. The station module functions as an adaptor for the controller, providing control and power distribution to three additional electric valves. The packaged unit consists only of the module and it is valued at less than $5.00 each.

You have suggested classification of the ESP-SM3 module under subheading 9114.90.5000, Harmonized Tariff Schedule of the United States, which provides for other clock or watch parts. The ESP-3M3 is not a part of a clock or watch; it is an accessory for a time switch. There is no provision for accessories to time switches. The ESP-SM3 module is provided for under heading 8537, Harmonized Tariff Schedule of the United States.

The B7300 and 100DVSS are anti-siphon valves. Both models are irrigation valves designed for light commercial or home use. The valves incorporate a solenoid which activates the valve. The function of the irrigation valves is to connect and control the water flow to multiple sprinkler heads in each individual zone within a landscaped area.

The applicable subheading for the ESP4M modular controller and the ISM-6 sprinkler timer will be 9107.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for time switches with clock or watch movement or with synchronous motor, valued over $5.00 each. The rate of duty will be 45 cents each plus 6.4 percent plus 2.5 cents per jewel.

The applicable subheading for the ESP-3M 3-station module will be 8537.10.9070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for boards, panels, consolesand other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity...for a voltage not exceeding 1,000 V, other, other, other. The rate of duty will be 2.7 percent ad valorem.

The applicable subheading for the B7300 and 100DVSS irrigation valves will be 8481.80.9005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for taps, cocks, valves and similar appliances, other, solenoid valves. The rate of duty will be 2 percent ad valorem.

Subheading 9817.00.5000, Harmonized Tariff Schedule of the United States, 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 ESP4M modular controller, the ISM-6 sprinkler timer, the B7300 anti-siphon valve and the 100DVSS anti-siphon valve satisfies a horticultural pursuit. As a result, these items will also be classified in the alternative subheading of 9817.00.5000, Harmonized Tariff Schedule of the United States, subject to certification. The conditional rate of duty will be free.

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 Barbara Kiefer at 646-733-3019.


Robert B. Swierupski

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