H307904

U.S. Customs and Border Protection HQ H307904 September 15, 2020 CLA-2 OT:RR:CTF:EMAIN: H307904 EKR CATEGORY: Classification TARIFF NO.: 8481.80.90 Mr. Kevin Ekstrand Noatum Logistics 11501 Outlook Street, Suite 500 Overland Park, KS 66211 RE: Tariff classification of cow cooling soaker Dear Mr. Ekstrand: This is in response to your correspondence of November 21, 2019, in which you requested a ruling under the Harmonized Tariff Schedule of the United States (HTSUS) on the classification of a cow cooling soaker identified as the “Avsonic,” to be imported from China. Your ruling request was forwarded by the National Commodity Specialist Division (NCSD) to this office for response. A sample was submitted to NCSD for examination. FACTS: Per your ruling request, the Avsonic is a battery-operated device used to control the dispersal of water over livestock as a cooling mechanism in hot weather. The Avsonic is intended to reduce wasted water by starting the flow of water to the spray nozzle when an animal is present within one meter of the device, and stopping the flow of water when no animal is present. In the absence of a device such as the Avsonic, the water dispersal system provides a continuous spray of water through the spray nozzle, regardless of the presence of livestock. When in use, the Avsonic is mounted to an existing water supply line, between the water supply pipe and the third-party spray nozzle, using a gasket and steel worm clamps. The Avsonic operates as follows. A pressure sensor determines when there is sufficient pressure in the water supply line to operate the device. When the pressure sensor detects water pressure over 5 pounds per square inch (psi), it signals a printed circuit board (PCB), which, in turn, activates the lithium-manganese battery. The battery powers the ultrasonic sensor. When the ultrasonic sensor detects livestock within one meter of the Avsonic, the PCB opens a solenoid valve featuring a diaphragm operated by a 7.5-volt coil, allowing water to flow from the water supply line to the third-party spray nozzle. A manual bypass valve allows the user to bypass the entire assembly, allowing water to pass from the water supply line to the spray nozzle unregulated by the Avsonic system. Avran suggests that the Avsonic is properly classified in subheading 8424.82.0090, HTSUS, which provides for “[m]echanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders… parts thereof; Other appliances: Agricultural or horticultural: Other.” Avran also argues that classification in 9817.00.50, HTSUS, as machinery, equipment, and implements to be used for agricultural or horticultural purposes is appropriate for the Avsonic device. ISSUE: Whether the Avsonic is properly classified in heading 8424, HTSUS, as a mechanical appliance for projecting, dispersing, or spraying liquids or in heading 8481, HTSUS, as a valve, and whether the Avsonic is eligible for classification in 9817.00.50, HTSUS, as machinery, equipment, and implements to be used for agricultural or horticultural purposes. LAW AND ANALYSIS: Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied in the appropriate order. The HTSUS headings under consideration are the following: 8424 Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: * * * 8481 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: * * * 9817.00.50 Machinery, equipment and implements to be used for agricultural or horticultural purposes. The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The EN to heading 8481, HTSUS, provides, in pertinent part: This heading covers taps, cocks, valves and similar appliances, used on or in pipes, tanks, vats or the like to regulate the flow (for supply, discharge, etc.), of fluids (liquid, viscous or gaseous), or, in certain cases, of solids (e.g., sand). The heading includes such devices designed to regulate the pressure or the flow velocity of a liquid or a gas. The appliances regulate the flow by opening or closing an aperture (e.g., gate, disc, ball, plug, needle or diaphragm). They may be operated by hand (by means of a key, wheel, press button, etc.), or by a motor, solenoid, clock movement, etc., or by an automatic device such as a spring, counterweight, float lever, thermostatic element or pressure capsule. * * * * * Combinations consisting of a tap, valve, etc. and a thermostat, manostat or any other measuring, checking or automatically controlling instrument or apparatus of heading 90.26 or 90.32 remain in this heading if the instrument or apparatus is mounted or is designed to be mounted directly on the tap, valve, etc., and provided the combined apparatus has the essential character of an article of this heading. If not satisfying these conditions, they are classified in heading 90.26 (e.g., liquid-type pressure gauge fitted with a drain cock) or in heading 90.32. In the case of remote-control systems, only the tap, valve, etc., is classified in this heading. Section XXII, Subchapter XVII, U.S. Note 2 provides, inter alia, that the provisions of headings 9817.00.50 and 9817.00.60 do not apply to: * * * (t) articles provided for in subheadings 8419.81.50, 8419.81.90, 8427.10, 8427.20, 8427.90 and 8431.20, headings 8432, 8433 and 8434, subheadings 8435.10 and 8435.90, heading 8436, subheadings 8438.80, 8468.10, 8472.90.40 and 8479.89, subheadings 8482.10.10 through 8482.99.65 (other than subheading 8482.91) and subheadings 8483.10.50 and 8487.10; * * * * * As an initial matter, we note that classification in heading 8424, HTSUS, as suggested by Avran, would be incorrect. The device does not, itself, project, disperse or spray water; rather, the device controls the flow of water to a third party nozzle, which sprays the water over nearby livestock. In considering the functions encompassed by heading 8424, HTSUS, namely projecting, dispersing, or spraying liquids, both CBP and the Court of International Trade have distinguished between devices that “disperse” a liquid and devices that “dispense” a liquid. (See Rubbermaid Commer. Prods., LLC v. United States, 32 F. Supp. 3d 1331 (Ct. Int’l Trade 2014) citing Headquarters Ruling (“HQ”) H103965 (January 6, 2012)). In HQ H103965, we stated that “the definition of disperse is to spread or distribute widely from a fixed or constant source, to scatter, to distribute more or less evenly throughout a medium. The definition of dispense is to deal out in portions.” The device under consideration, imported without a spray nozzle, does not “spread or distribute widely” or “scatter” the water, and is excluded from heading 8424, HTSUS, as a result. Rather, the Avsonic is provided for, eo nomine, in heading 8481, HTSUS. The Avsonic controls the flow of water from the water line to the third-party spray nozzle. This is achieved by the opening and closing of the solenoid valve. 

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied in the appropriate order. The HTSUS headings under consideration are the following: 8424 Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof:* * *8481 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:* * *9817.00.50 Machinery, equipment and implements to be used for agricultural or horticultural purposes.The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).The EN to heading 8481, HTSUS, provides, in pertinent part:This heading covers taps, cocks, valves and similar appliances, used on or in pipes, tanks, vats or the like to regulate the flow (for supply, discharge, etc.), of fluids (liquid, viscous or gaseous), or, in certain cases, of solids (e.g., sand). The heading includes such devices designed to regulate the pressure or the flow velocity of a liquid or a gas.The appliances regulate the flow by op