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NY 866831

Sep 19, 1991

CLA-2-84:S:N:N1:103 866831


TARIFF NO.: 8422.30.90; 8422.90.90; 9817.00.5000

Ms. Elizabeth Mince
Atlanta Customs Brokers
5099 Southridge Parkway, Suite 116
Atlanta, GA 30349

RE: The tariff classification of potting machines and parts from Holland

Dear Ms. Mince:

In your letter dated August 28, 1991 on behalf of Javo U.S.A. Inc. you requested a tariff classification ruling.

With your inquiry you submitted literature briefly describing four potting machines. These machines are sold to greenhouses and nursery farms and are used to automatically fill pots and trays with soil for planting or transplanting plants, bulbs, cuttings, and other nursery stock. The actual potting or re-potting of the plant, bulb, etc. is performed manually by a workman.

The Javo Standard potting machine (designated number 1 in the brochure) incorporates a pneumatic pot dispenser and an automatic pot supply conveyor in order to fill pots ranging from two to ten inches in size. It can handle various types of soil including fibrous and coarse compost, and is capable of filling 600 to 6000 pots per hour.

The Javo SE potting machine (designated items 7 and 8 in the brochure) is similar in construction to the Javo Standard. It includes an elevator for supplying the soil to the pot, and is specially suited for heavy, moist soils.

Another potting machine, designated number 26 in the brochure, contains a special soil distribution system which individually regulates the amount of soil sent to each of several filling stations. The soil then falls freely into the pot or bag, making this machine particularly useful for plants with bare roots. The literature also depicts a special bare root holder about which you also inquired. However, Mr. Jacob DeGroot of Javo U.S.A. Inc. has verbally advised us that this item is not imported and thus a ruling as to its classification is not needed.

The applicable subheading for the potting machines described above will be 8422.30.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other machinery for filling, closing, sealing, capsuling or labeling bottles, cans, boxes, bags or other containers. The rate of duty will be 3.6 percent ad valorem.

In the alternative, if these potting machines are actually used in a greenhouse or nursery in a horticultural pursuit, they may be classifiable in the provision for machinery, equipment and implements to be used for agricultural or horticultural purposes in subheading 9817.00.5000, HTS, and free of duty provided the requirements of Sections 10.131 - 10.139, Customs Regulations, are met.

You also inquired about spare parts for these potting machines. In general, parts which are goods included in any of the headings of chapters 84 and 85 are classified in their respective headings. Other parts, if not excluded from section XVI or chapter 84 and if suitable for use solely or principally with these machines, are classifiable in the provision for other parts of machinery for filling...bottles, cans, boxes, bags or other containers in subheading 8422.90.90, HTS. The rate of duty is also 3.6 percent ad valorem. Subheading 9817.00.60, HTS, provides for parts to be used in agricultural or horticultural machinery provided for in headings 8432, 8433, 8434 and 8436. As these parts are to be used in articles classifiable in heading 8422, they are not eligible for duty-free treatment under subheading 9817.00.60.

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. Maguire
Area Director

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