The tariff classification of a hose nozzle from China

N310806 April 6, 2020 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.80.1050; 9903.88.03; 9817.00.50 Sara A. Arami Rock Trade Law, LLC 134 N. LaSalle St. Suite 1800 Chicago, IL 60602 RE: The tariff classification of a hose nozzle from China Dear Ms. Arami: In your letter dated March 20, 2020, you requested a tariff classification ruling on behalf of your client, Consolidated Foam, Inc. of Buffalo Grove, Illinois. Descriptive information was provided. The item under consideration is referred to as a Yardworks® hose nozzle. The nozzle is described as a fireman style nozzle and is used in home gardens and landscaping settings. The hand-operated nozzle features a rubber coated head that is twisted to control water flow and the water stream’s pressure and width, according to a plant’s delicacy. The nozzle is constructed primarily of brass material and has a pressure rating under 850 kPas. The applicable subheading for the Yardworks® hose nozzle will be 8481.80.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves: Other appliances: Hand-operated: Of copper: Having a pressure rating under 850 kPa: Other. The general rate of duty will be 4 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8481.80.1050, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8481.80.1050, HTSUS, listed above.The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. In your submission, you also request that the Yardworks® hose nozzle be considered for duty-free treatment as agricultural or horticultural machinery under subheading 9817.00.50, HTSUS, which provides for “Machinery, equipment and implements to be used for agricultural or horticultural purposes.” Subheading 9817.00.50, HTSUS, is an actual use provision. To fall within a special classification, a three-part test must be met. First, the subject merchandise must not be excluded from the heading under Section XXII, Chapter 98, Subchapter XVII, U.S. Note 2, HTSUS. Secondly, the terms of the headings must be met in accordance with GRI 1. Thirdly, the article must comply with the actual use regulations under Section 10.131 through 10.139, Customs Regulations (19 C.F.R. § 10.131 through 10.139). In regards to subheading 9817.00.50, HTSUS, the subject merchandise is classifiable under the subheading 8481.80.1050, HTSUS. This subheading is not excluded from classification in the 9817.00.50 subheading by operation of Section XXII, Chapter 98, Subchapter XVII, U.S. Note 2, HTSUS. The second part of the test calls for the Yardworks® hose nozzle to be included within the terms of the subheadings. Subheading 9817.00.50, HTSUS, as required by GRI 1, states the unit must be “machinery”, “equipment”, or “implements” used for “agricultural or horticultural purposes”. It is this office’s opinion that the subject merchandise is “machinery” or an “implement” used to water gardens and the like. This fulfills the requirement of a horticultural pursuit. Based on the information provided, the Yardworks® hose nozzle is classifiable in subheading 9817.00.50, HTSUS, if the actual use conditions and requirements of Sections 10.131 through and including 10.139, Customs Regulations, are met. Please note that the additional duties imposed by headings 9903.88.01, 9903.88.02, 9903.88.03, and 9903.88.04 do not apply to goods for which entry is properly claimed under a provision of chapter 98 of the HTSUS, except for goods entered under headings 9802.00.40, 9802.00.50, 9802.00.60, and 9802.00.80. For headings 9802.00.40, 9802.00.50, and 9802.00.60, the additional duties apply to the value of repairs, alterations, or processing performed abroad, as described in the applicable heading. For heading 9802.00.80, the additional duties apply to the value of the article less the cost or value of such products of the United States, as described in heading 9802.00.80. 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 the 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