CBP Ruling H090040

HQ H090040 July 6, 2012 CLA-2 RR:CTF:TCM H090040 ASM CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Robert Hornyan Arizona Customs Brokers 2153 E. Jones Avenue Phoenix, AZ 85040 RE: Request for Reconsideration of NY N072824; Tariff Classification of Tree Watering Stakes Dear Mr. Hornyan: This is in response to a letter, dated November 23, 2009, requesting the reconsideration of New York Ruling Letter (NY) N072824, dated August 31, 2009, which classified the products identified as deep drip tree watering stakes as "Other articles of plastics" under heading 3926 of the Harmonized Tariff Schedule of the United States (HTSUS). A sample has been submitted to this office for examination. FACTS: The subject merchandise is identified as deep drip tree watering stakes. The stakes are made of plastic and are available in lengths of 14 inches, 24, inches, and 36 inches. The bottom of the stakes are narrow and pointed so that they can be pounded deep into the ground at the root system of a tree. There are holes of various sizes drilled into the length of the stake which allow water to pass through the shaft. The inside of the stake is fitted with a mesh lining to keep the dirt out. There is a removable cap at the top of each stake so that water and fertilizer can be added into the shaft. The stakes can be used with a garden hose or can be attached to an automatic drip system. This is a passive flow system and there is no mechanical element incorporated into this design. ISSUE: What is the proper classification for the merchandise? LAW AND ANALYSIS: Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRI may then be applied. You have asserted that the stakes should be classified as parts of an irrigation system in subheading 8424.90.9080, HTSUSA, which provides for "Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Parts: Other". You further assert that the stakes are designed to be used as parts of an irrigation system and contribute to the functional unit as a whole. We disagree that the article now at issue is "part" of an irrigation system. A standard hose is not exclusively used for irrigation but may be used for other functions, such as washing cars, dogs, cleaning gutters, filling swimming pools, etc. Therefore, the article's potential use with a hose precludes finding the stake as "part" of an irrigation system. Furthermore, NY N011789, dated June 22, 2007, which you cite in support of your position, is distinguishable because the articles were specifically fitted to an irrigation system and fed by plastic tubing that is dedicated to the purpose of irrigation. You have also cited NY N024412, dated March 31, 2008, which refers to a gear mechanism for rotating a specialized wheeled and propelled irrigation device found on commercial farms. The subject article is not designed to be used with a specialized irrigation system and can be used with or without a hose. The deep drip tree watering stake is not required to be attached to any water source and may alternately be filled with fertilizer or plant food. The access point of the stake is not even threaded or specially shaped to promote a secure fit with a water supply. As such, it is not uniquely designed for use with an irrigation "system" and cannot be considered as "part" of such a system. In view of the foregoing, since we find that there is not a more specific provision for tree watering stakes, classification is based on the component material. The stakes are made essentially of molded plastics. Accordingly, classification would be in heading 3926, HTSUS, which provides for "Other articles of plastics and articles of other materials of headings 3901 to 3914". HOLDING: The subject "deep drip tree watering stakes", is classified in subheading 3926.90.9980, HTSUSA, which provides for "Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other, Other". The 2005 column one, general rate of duty for the subject article is 5.3 percent ad valorem. EFFECT ON OTHER RULINGS: New York Ruling Letter N072824, dated August 31, 2009, is hereby AFFIRMED. Sincerely, Myles B. Harmon, Director Commercial Rulings Divison 7 3