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NY 862608

May 10, 1991

CLA-2-84:S:N:N1:103 862608


TARIFF NO.: 8428.90.0090; 9817.00.5000

Mr. Jim Masloski
Norman G. Jensen, Inc.
P.O. Box 638
Pembina, ND 58271

RE: The tariff classification of the Drill Fill from Canada

Dear Mr. Masloski:

In your letter dated April 16, 1991 on behalf of Haul All Industries Ltd. you requested a tariff classification ruling.

The Drill Fill is a machine used to store and transfer seed or fertilizer to various types of agricultural equipment, such as seeders and discers, in order to keep that equipment fully loaded. The Drill Fill consists of a welded steel box whose inner surfaces are coated with epoxy to protect it from rust and corrosion. Each box contains two storage chambers and two non- plugging augers which carry the material out of the chambers and feed it via flexible tubes to the agricultural machinery. A cleanout port is located at the bottom of each chamber so that a person can clean the unit. The Drill Fill is intended to be mounted on the frame of a truck, and power for the augers is derived from the truck's battery.

The applicable subheading for the Drill Fill will be 8428.90.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for other lifting, handling, loading or unloading machinery: other machinery: other: other. The duty rate will be 2 percent ad valorem.

Goods classifiable under subheading 8428.90.0090, HTS, which have originated in the territory of Canada, will be entitled to a 0.8 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Subheading 9817.00.5000, HTS, is the provision for machinery, equipment and implements to be used for agricultural or horticultural purposes. If a Drill Fill is used in agricultural pursuits, and the end-user can provide the documentary evidence as outlined in Sections 10.131-10.139 of the Customs Regulations, then it would be classifiable in subheading 9817.00.5000 and free of duty.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F.

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