HQ 955124

October 6, 1993

CLA-2 CO:R:C:M 955124 MMC

CATEGORY: Classification

TARIFF NO.: 8481.80.50

Ms. Helen H. Seldon
W.M. Stone & Co., Inc.
838 Granby Street
Norfolk, Virginia 23510

RE: Modification of NYRL 870190; plastic trigger hose 4-pattern
water nozzle; EN 84.81; HQ 954661

Dear Ms. Seldon:

This is in reference to a ruling (NY 870190) issued to you
on January 24, 1992, by the Area Director of Customs of the New
York Seaport, in response to your letter dated December 23, 1991.
In NYRL 870190, you were advised of the tariff classification
under the Harmonized Tariff Schedule of the United States (HTSUS)
of a plastic trigger hose 4-pattern water nozzle. The nozzle was
held to be classifiable under subheading 3924.10.50, HTSUS, which
provides for other household articles of plastics: other. This
is a modification of that ruling.

FACTS:

The subject article was described as item # 819557, a
plastic trigger hose nozzle with the capability of creating 4
different patterns of water flow.

ISSUE:

Are hoze nozzles classifiable as hand operated valves?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1, HTSUS, states in part that for legal
purposes, classification shall be determined according to the
terms of the headings and any relative section or chapter notes.
Chapter 84, HTSUS, provides in pertinent part, for machinery and
mechanical appliances and accessories of such articles.

Heading 8481, HTSUS, provides for [t]aps, cocks, valves and
similar appliances, for pipes, boiler shells, tanks, vats or the
like, including pressure-reducing valves, and thermostatically
controlled valves; parts thereof. In understanding the language
of the HTSUS, the Harmonized Commodity Description and Coding
System Explanatory Notes may be consulted. The Explanatory Notes
(EN), although not dispositive, are to be used to determine the
proper interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128,
(August 23, 1989).

EN 84.81, pg. 1321-1323, states in pertinent part that:

[t]his heading covers taps, cocks, valves, and similar
appliances, used on or in pipes, tanks, vats or the like to
regulate the flow... of fluids.... [t]he appliances regulate
the flow by opening or closing an aperture...[t]hey may be
operated by hand...

...[i]n general, taps, valves, etc., are of base metal or
plastics, but those of other materials...are also covered by
the heading.

...[t]aps, valves, etc., remain classifiable here even if
incorporating other accessory features (e.g., ...short
lengths of tubing; short lengths of tubing ending in a
shower rose...)

...[t]aps, cocks, valves, etc., remain in this heading even
if specialized for use on a particular machine or
apparatus...

...[t]his heading includes inter alia:...

(10) ...hosepipe nozzles and the like, fitted with
cocks or with valves for forming a jet or spray.

Based on the cited Explanatory Note, we find that item
819557 is classifiable as a valve. While the head of this hose
nozzle creates several different flow patterns, we believe the
creation of these patterns is an accessory feature and not its
main function. Its main function, controlling the flow of water,
is the function of a valve.

Classification to the eight digit level depends upon whether
the hose nozzle is hand operated and its composition. Because it
is hand operated and made of materials other than copper, iron,
or steel, it is classifiable in subheading 8481.80.50, HTSUS.
See HQ 954661 dated October 6, 1993.

Accordingly, it is necessary to modify the portion of NYRL
870190 that concerned the classification of the plastic trigger
hose 4-pattern water nozzle pursuant to section 177.9(d), Customs
Regulations [19 CFR 177.9(d)]. The modification will not be
applied retroactively, and will not therefore, affect past
transactions under those rulings. However, for the purposes of
future transactions in merchandise of this type, NYRL will not
be valid precedent. We recognize that pending transactions may
be adversely affected by this modification, in that current
contracts for importations arriving at a port subsequent to this
decision will be classified pursuant to it. If such a situation
arises, you may apply for relief from the binding effects of this
decision as may be warranted by the circumstances.

HOLDING:

The plastic trigger hose 4-pattern water nozzle is
classifiable as a hand operated valve in subheading 8481.80.50,
HTSUS, with a column one duty rate of 4.4% ad valorem.


Sincerely,


John Durant, Director
Commercial Rulings Division