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NY 867538

October 24, 1991

CLA-2-84:S:N:N1:103 867538


TARIFF NO.: 8422.40.9080; 8479.89.9090

Mr. Christopher W. Anhut
Sunshine Bouquet Company
P.O. Box 892
Dayton, NJ 08810-0892

RE: The tariff classification of flower processing machines from Holland

Dear Mr. Anhut:

In an undated letter received by this office on September 30, 1991 you requested a tariff classification ruling.

The Cyklop EMT-16 is a machine used to bundle flowers together with elastic string. It basically consists of a table on which a bunch of flowers is placed and a mechanism which apparently wraps the string around the stems of the flowers and ties it tight.

No model number is shown for the second machine you have inquired about, which is manufactured by Van den Bergh Machinebouw. It gathers loose flowers, separates them into bunches so that they may be bound by the model EMT-16 described above, then cuts the stems and removes excess foliage.

In a telephone conversation with a member of my staff, you stated both machines are used by companies which buy flowers from greenhouses and growers and resell them as flower bunches to florists. The machines are not used for horticultural purposes and thus are not classifiable in the provision for other horticultural machinery in heading 8436, Harmonized Tariff Schedule of the United States (HTS), or the provision for machinery to be used for horticultural purposes in subheading 9817.00.50, HTS. The applicable subheading for the Cyklop EMT-16 will be 8422.40.9080, HTS, which provides for other packing or wrapping machinery: other: other. The rate of duty will be 3.6 percent ad valorem. The applicable subheading for the machine which separates the flowers, cuts the stems and removes foliage will be 8479.89.9090, HTS, which provides for other machines and mechanical appliances having individual functions, not specified or included elsewhere...: other machines and mechanical appliances: other. The rate of duty will be 3.7 percent ad valorem.

You also inquired about parts for these machines, and in your letter you listed several parts of particular concern. In general, parts are classifiable in the tariff provision for the machines with which they are solely or principally used, unless the parts are excluded or they are goods which are included in other headings of the HTS. Saw blades, belting, relays, electric motors, and brushes used as parts of the flower separator, cutter, and foliage removal machine are not classifiable in heading 8479 since they are either excluded from this heading or named in other headings.

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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