The tariff classification of garden hose trigger nozzles from Taiwan

NY 884997 JUNE 4, 1993 CLA-2-84:S:N:N3:102 884997 CATEGORY: Classification TARIFF NO.: 8481.80.5090 Mr. W. J. Gonzalez Trans-Union Customs Service 11941 S. Prairie Avenue Hawthorne, CA 90250 RE: The tariff classification of garden hose trigger nozzles from Taiwan Dear Mr. Gonzalez: In your letter dated April 7, 1993, on behalf of your client, Rain Bird Consumer Products, you requested a tariff classification ruling. The items in question are the models T-3-C, T-3F-C and MT5 garden hose trigger nozzles. All three units are made of a chrome-plated zinc body, chrome plated steel handle, brass stem and knob, and a steel internal spring. The model MT5, in addition, is completely sheathed in vinyl to provide for a more comfortable grip, especially in cold weather. It has been our opinion, since the inception of the Harmonized Tariff Schedules, that the primary function of these nozzles is to regulate the flow of water, with the variable spray pattern being a side effect of this flow regulation. We would also consider these nozzles to be essentially of zinc. The applicable subheading for the three garden hose trigger nozzles will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for taps, cocks, valves and similar appliances, hand operated, of materials other than copper (brass, bronze), iron or steel, other. The rate of duty will be 4.4 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport