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NY 872107

March 23, 1992

CLA-2-84:S:N:N1:103 872107


TARIFF NO.: 8422.30.90; 8428.33.0000; 8428.90.0090; 8432.80.0000; 9817.00.5000

Mr. Walter E. Speigel
Kilpatrick & Cody
Suite 800
700 Thirteenth Street, N.W.
Washington, DC 20005

RE: The tariff classification of potting machine accessories from Holland

Dear Mr. Spiegel:

In your letter dated March 4, 1992 on behalf of Javo U.S.A., Inc. you requested a tariff classification ruling.

With your inquiry you submitted literature and a brief description of several articles which are optional accessories for use with Javo potting machines. Potting machines are used to fill pots or other containers with soil for horticultural purposes. The optional accessories, which will be imported separately from the potting machines, are:

1. Dibble Station - a mechanical device which makes a hole in soil which has been placed in a pot so that a plant or seed can be manually planted in the hole.

2. Conveyor Module - a belt conveyor powered by a self- contained electric motor used to transport potted plants away from a potting machine.

3. Flat Filler - a separate machine which may be attached to a potting machine for the purpose of filling flats with soil.

4. Pot and Flat Dispensers - mechanical devices which hold a stack of pots or flats and automatically dispense them one at a time onto the potting machine so they can be filled with soil.

The applicable subheading for the Dibble Station will be 8432.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other horticultural machinery for soil preparation or cultivation. The rate of duty will be free.

The applicable subheading for the Conveyor Module will be 8428.33.0000, HTS, which provides for other continuous-action conveyors: other, belt type. The rate of duty will be 2 percent ad valorem.

The applicable subheading for the Flat Filler will be 8422.30.90, HTS, which provides for other machinery for filling, closing, sealing, capsuling or labeling bottles, cans, boxes, bags or other containers. The duty rate will be 3.6 percent ad valorem.

The applicable subheading for the Pot and Flat Dispensers will be 8428.90.0090, HTS, which provides for other lifting, handling, loading or unloading machinery: other machinery: other: other. The rate of duty will be 2 percent ad valorem.

In the alternative, if the Conveyor Module, Flat Filler, and Pot and Flat Dispensers 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.

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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