The tariff classification of a watering tool from China

N219037 June 13, 2012 CLA-2-87:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8424.89.0000 Kiersten Schumacher, Import Compliance QVC, Inc. Studio Park, 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a watering tool from China Dear Ms. Kiersten, In your letter dated May 14, 2012, you requested a tariff classification ruling. Per your request, the sample you provided will be returned to your attention. The item under consideration is the “The Waterwand”™. As you state in your request, “The Waterwand”™ is a multi-directional watering tool measuring 22 inches in length and 4” in height. The nozzle head is able to adjust up and down with seven (7) different rotating spray patterns. The handle folds and adjusts for a comfortable grip. An armband is included to reduce stress on the users arm. “The Waterwand”™ fits any standard 5/8 inch hose. The on/off control mechanism allows the user to adjust water flow as needed. The detachable 12 ounce feeder bottle can be used for plant food or soap. “The Waterwand”™ is made of plastic (ABS-Acrylonitrile Butadiene Styrene), rubber (EPDM-Ethylene Propylene Diene Monomer), aluminum, stainless steel and zinc. The applicable classification subheading for “The Waterwand”™ will be 8424.89.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Mechanical appliances (whether or not hand operated) for… spraying liquids and powders…: Other appliances: Other”. The rate of duty will be 1.8 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the 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, please contact National Import Specialist Matthew Sullivan at 646-733-3013. Sincerely, Thomas J. Russo Director National Commodity Specialist Division