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NY 880929

December 8, 1992



TARIFF NO.: 8424.81.9020

Deborah J. Clune
F. H. Federson
Customs Brokers
434 Delaware Avenue
Buffalo, NY 14202

RE: The tariff classification of irrigation systems from Canada

Dear Ms. Clune:

In your letter dated December 2, 1992 on behalf of Les Industries Harnois Inc., St. Thomas, Quebec, Canada, you requested a tariff classification ruling. You included descriptive literature with your request.

There are two types of irrigation systems under consideration: a flood irrigated growing bench system and a trickle irrigated growing bench system. Both systems are designed for and used in greenhouse applications. The flood irrigated system consists of four basic components: benches, growing plates, piping and storage tanks. The benches are made from galvanized steel components and resemble tables without a table top. They have either a simple fixed top support or a rolling top support. The rolling system allows for an economic use of available space. The benches act as a support for the growing plates which are made from vacuum-molded UV treated polypropylene plastic and sit on top of the benches. The greenhouse grower places his plants on top of these plates, usually in pots or in an unfriable growing medium. The irrigation is accomplished through PVC and polyethylene piping. A water/fertilizer mixture is delivered to the plants on the growing plates from storage tanks and may involve either manually operated valves or through a controlling system. The growing plates are "flooded" until the plants are irrigated appropriately and then drained.

The trickle irrigated growing bench system uses the same benches as above but the growing plates in this system are made from expanded galvanized steel plates. Plants are placed on these plates and are irrigated by irrigation lines, which are made of polyethylene. Irrigation is accomplished through drippers attached to the lines which distribute the same quantity of water to each plant. The irrigation lines are hooked to a mainline, valves, fertilizer injectors and a pump. The valves are either manually or electrically controlled. The applicable subheading for the irrigation systems will be 8424.81.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for other irrigation equipment. The duty rate will be 3.7 percent ad valorem.

Goods classifiable under subheading 8424.81.9020, HTS, which have originated in the territory of Canada, will be entitled to a free rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. In the absence of the FTA, these goods would be free of duty under subheading 9817.00.5000, HTS, as machinery used for agricultural or horticultural purposes upon compliance with the actual use requirements of section 10.131 through 10.139, Customs Regulations.

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

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