November 13, 2008 CBP Bulletin Notice on Classification of a Trigger Sprayer
In the November 13, 2008 issue of the U.S. Customs and Border Protection Bulletin (Vol. 42, No. 47), CBP published a notice proposing to modify one ruling and revoke a treatment as follows:
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Proposed modification of ruling; proposed revocation of treatment. CBP is proposing to modify a ruling on the classification of a trigger sprayer. Additionally, CBP proposes that this notice cover any rulings on this merchandise that may exist but have not been specifically identified. CBP is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.
CBP states that any party who has received a contrary written ruling or decision on the merchandise that is subject to the proposed modification and revocation, or any party involved with a substantially identical transaction, should advise CBP by December 13, 2008, the date that written comments on the proposed rulings are due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agent for importations subsequent to the effective date of the final decision in this notice.
Trigger sprayer. The merchandise at issue is identified as the "Goliath trigger sprayer." It consists of a grip body housing, a trigger actuator, an orifice cup, a manifold short and cap cover. It is affixed to an aerosol can. The Goliath trigger sprayer is designed to spray fluids contained with the aerosol can such as herbicides or pesticides. It is stated that its actual planned use is for agricultural and/or horticultural applications.
CBP is proposing to issue HQ H009832 in order to modify NY N006423 and determine that the trigger sprayer is eligible for treatment under HTSUS 9817.00.50 as "Machinery, equipment and implements to be used for agricultural or horticultural purposes." The primary classification remains unchanged under HTS 8481.80.50 as "Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: Other appliances: Hand operated: Of other materials."
CBP proposes this change as a correction. In NY N006423, CBP determined that 9817.00.50 was not applicable because the trigger sprayer was said to be merely a part of agricultural or horticultural machinery, equipment or implements, and did not meet the terms of the heading.
CBP now states that according to precedent, to qualify for the agricultural use duty exemption, an item must first satisfy each part of the following three-part test, taken in order. (See HQ 086211, dated March 24, 1990.)
(1) the articles must not be among the long list of exclusions to heading 9817.00.50 or 9817.00.60 under Section XXII, Chapter 98, Subchapter XVII, U.S. Note 2;
(2) the terms of heading 9817.00.50 or 9817.00.60 must be met in accordance with GRI 1; and
(3) the merchandise must meet the actual use conditions required in accordance with sections 10.131 - 10.139 of the CBP Regulations (19 CFR 10.131 - 10.139).
If a good fails any part of the test, then recourse would have to be made to its primary classification.
CBP notes that the Goliath trigger sprayer is not precluded from classification in heading 9817.00.50, by any of the exclusions in Chapter 98, Subchapter XVII, U.S. Note 2, HTSUS, and, therefore, meets the first part of the test.
According to definitions from Webster's II New Riverside University Dictionary and CBP prior interpretations (see bulletin for details), the Goliath trigger sprayer is considered "machinery, equipment or an implement used for agricultural or horticultural purposes," so the second part of the test is met.
CBP now proposes that provided the Goliath trigger sprayer meets the actual use conditions required in accordance with sections 10.131 - 10.139 of the CBP Regulations (19 C.F.R. 10.131 - 10.139), it is classifiable in heading 9817.00.50.
Proposed: 9817.00.50, duty-free; Current: 8481.80.50, 3%
November 13, 2008 CBP Bulletin (Vol. 42, No. 47) available athttp://www.cbp.gov/xp/cgov/trade/legal/bulletins_decisions/bulletins_2008/