The tariff classification of irrigation control equipment from Israel

NY R02050 June 24, 2005 CLA-2-84:RR:NC:1:102 R02050 CATEGORY: Classification TARIFF NO.: 8481.80.9025 Mr. Gaspar Masoller Masoller Company, Inc. PO Box 8193 Ponce, PR 00732-8193 RE: The tariff classification of irrigation control equipment from Israel Dear Mr. Masoller: In your letter dated May 27, 2005 you requested a tariff classification ruling. The items in question are described as Galcon battery-operated “smart” controllers, model numbers 6001, 6004, 6006 and 6056, which are used for automatic operation of domestic irrigation systems. Based on the information submitted, the controllers are essentially timer controlled water valves. The units incorporate a timing device that actuates a valve mechanism allowing the user to pre-set both the watering start time as well as duration. The applicable subheading for the irrigation control valves will be 8481.80.9025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other valves with electrical or electro-hydraulic actuators. The rate of duty will be 2 percent ad valorem. 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division