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NY 897275

May 16, 1994

CLA-2-84:S:N:N1:103 897275


TARIFF NO.: 8428.33.0000; 8428.90.0090; 8432.80.0000; 9817.00.5000

Mr. Dave Walser
Arthur J. Humphreys Div.
Border Brokerage Co., Inc.
PO Box 249
Sumas, WA 98295

RE: The tariff classification of turf machinery from Canada

Dear Mr. Walser:

In your letter dated April 20, 1994 on behalf of Tycrop Turf Equipment you requested a tariff classification ruling.

With your inquiry you submitted literature describing the MH- 400 Material Delivery Unit which is used in turf maintenance on golf courses, public parks, and other areas. It basically consists of a bin with a belt conveyor floor and hydraulic cylinders to raise one end of the bin, all mounted on a wheeled chassis. The MH-400 is used for loading machinery such as top dressers or fertilizer spreaders, thus eliminating the time needed to drive these units back to a stockpile to reload them. It can also be used for unloading materials for filling sand traps, putting down cart paths, or moving materials in general. The MH-400 is towed by a tractor with a hydraulic take-off needed to drive the floor belt and tip the bin. The bin can hold up to four cubic yards of material.

You also submitted information on two optional units which may be attached to the rear of the Material Delivery Unit. The Twin Spinner is a spreader which is used to apply lime, soil, sand, or gravel over large areas. The Cross Conveyor is a belt conveyor used to convey material to either the right or left side of the MH- 400 for back-filling drainage ditches or maintaining cart paths, sand traps, or flower beds. It is available in two versions, one 80 inches in length and the other 110 inches in length.

The applicable subheading for the MH-400 Material Delivery Unit 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 rate of duty will be 2 percent ad valorem.

The applicable subheading for the Twin Spinner will be 8432.80.0000, HTS, which provides for agricultural, horticultural or forestry machinery for soil preparation or cultivation: other machinery. The rate of duty will be free.

The applicable subheading for the Cross Conveyor will be 8428.33.0000, HTS, which provides for other lifting, handling, loading or unloading machinery: other continuous-action elevators and conveyors, for goods or materials: other, belt type. The rate of duty will be 2 percent ad valorem.

Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.5000, HTS. Upon the submission of actual use certification, as provided in Sections 10.131-10.139 of the Customs Regulations, the MH-400 Material Delivery Unit and the Cross Conveyor would be classifiable in subheading 9817.00.5000, HTS, and would also be 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. Maguire
Area Director

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