The tariff classification of a watering wand from China.

N279744 October 12, 2016 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.80.5090 Ms. Elizabeth A. Kessens Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072 Dear Ms. Elisabeth A. Kessens: RE: The tariff classification of a watering wand from China. In your letter dated September 16, 2016 you requested a tariff classification ruling. Descriptive literature was provided with your request. The item under consideration is described as a “Watering Wand”, model number 18367701. It is said the “Watering Wand” attaches to a garden hose for use in watering lawns and gardens and controls the flow of water. The “Watering Wand’s main components consist of a handle, a spray head, and switch, all constructed of plastic. The item also consists of an aluminum tube that connects the plastic spray head to the plastic handle. The item’s adjustable head allows the user to generate different spray patterns. The applicable subheading for the “Watering Wand”, model number 18367701 will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for taps, cocks, valves and similar appliances, hand operated, of other materials. The rate of duty will be 3 percent ad valorem. Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.5000, HTSUS. Upon compliance with the actual use requirements of Section 10.131-139 of the Customs Regulations, the “Watering Wand” would be classifiable in subheading 9817.00.5000, HTS, and would be free of duty. 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 https://hts.usitc.gov/current. 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 Sandra Martinez at sandra.martinez@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division