D-NET 9575 irrigation sprinkler: fitting or spraying appliance?

D-NET 9575 mounts on an irrigation pipe and distributes water by sprinkling. The record specifies a three-dimensional arm, a 24° water-jet angle and a ¾-inch connection, with GTIP 8424.82.90.00.00.

The record cites General Rules 1 and 6 and the Turkish tariff Explanatory Notes to heading 84.24. The technical reading below is a separate review, not a quotation of the decision’s reasoning.

Connection to a pipe does not by itself make the article merely a pipe fitting. Its described function is to distribute water by sprinkling. The agricultural or horticultural appliance subdivision is read together with that function.

A coupling alone, separate valve, replacement nozzle or different spraying assembly is a different article. Connection size or appearance is insufficient; the complete appliance’s function and imported presentation matter.