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NY 807918

March 28, 1995

CLA-2-84:S:N:N1:103 807918


TARIFF NO.: 8422.40.9080; 8467.81.0000; 8467.19.5090; 9817.00.5000

Mr. Otto Timm
Timm Enterprises Limited
P.O. Box 157
Oakville, Ontario L6J 4Z5, Canada

RE: The tariff classification of a tying machine from Germany and pruning equipment from Italy

Dear Mr. Timm:

In your letter dated February 27, 1995 you requested a tariff classification ruling.

The Rasspe Nursery Tier RS312D is a mobile tying machine used to tie bundled nursery stock such as fruit trees and grape vines. It is operated by either an electric motor or from a tractor PTO. The knotter head works from on top of the bundle to prevent leaves, dirt, or other debris from falling into the head. The model RS312D can tie bundles ranging from 30 to 400 millimeters in diameter using synthetic or sisal twine.

The Compagnola pneumatic pruning equipment consists of the following cutting implements:
a) Chain-Saw model M.3 - it is particularly suitable to prune fruit-trees, citrus and sylvan plants.
b) Pneumatic Shears models Little Star, Super Star SF, Super Star SV, Super Star DT and F.4 - they are all suitable for pruning trees, vines, and plants.
c) Pneumatic Extension Shears models Super Star SF mt.1, F.4 mt.1, F.6 (D) mt.1 and F.6 (U) mt.1 - these pruning shears can be easily applied to extension rods, which enable the operator to carry out cuts at different heights from the ground without using a ladder.

The applicable subheading for the Rasspe Nursery Tier RS312D will be 8422.40.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for other packing or wrapping machinery: other: other. The rate of duty will be 2.9 percent ad valorem.

The applicable subheading for the Chain-Saw model M.3 will be 8467.81.0000, HTS, which provides for tools for working in the hand, pneumatic or with self-contained nonelectric motor, and parts thereof: chain saws. The applicable subheading for the pneumatic pruning shears and the pneumatic extension shears described above will be 8467.19.5090, HTS, which provides for tools for working in the hand, pneumatic or with self-contained nonelectric motor, and parts thereof: other. The duty rate for both subheadings 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 compliance with the actual use requirements of Sections 10.131-10.139 of the Customs Regulations, the tying machine and pruning equipment would be classifiable in subheading 9817.00.5000, HTS, and would be free of duty.

You also inquired as to the classification of spare parts for these articles. Without a description of the specific parts, we are unable to provide you with a tariff ruling on parts. In general, parts suitable for use solely or principally with a particular machine, and which are neither excluded nor are goods of any other heading of chapters 84 and 85, are classifiable with the machines of that kind.

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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