United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1995 NY Rulings > NY 813743 - NY 813895 > NY 813856

Previous Ruling Next Ruling
NY 813856

September 13, 1995

CLA-2-84:S:N:N1:106 813856


TARIFF NO.: 8432.80.0000; 8424.81.9020; 8436.80.0090; 3926.90.9890; 9817.00.5000

Mr. Jon Alan Gammon
EasyHandle Inc.
P.O. Box 559
Ben Franklin, TX 75415-0559

RE: The tariff classification of a spreader, spider irrigator, rotowiper and milkbar from New Zealand

Dear Mr. Gammon:

In your letter dated August 13, 1995 you requested a tariff classification ruling on four articles used in agriculture.

The spreader may be used to distribute fertilizer, seeds and other substances. It is wheeled and may be pulled by a tractor or similar vehicle. A series of axles, gears and a simple transmission take the motion of the wheels and turn a spindle inside the hopper of the spreader. The spindle rotates and pushes the contents of the hopper onto a plate with rotating fins which throw the contents of the hopper onto the field.

The spider irrigator is said to be used for irrigation purposes. It is described as working like a traveling lawn sprinkler. Water is pumped through a hose into the irrigator. The pressure of the water turns gears which advance the unit by means of a ratchet and cog. The fluid passes the gears and into a pipe with holes at both ends through which the fluid exits while turning the pipe in a circle.

The rotowiper has a long tube that is covered with a carpet- like material. This assembly is mounted on a wheeled frame which can be hitched to a tractor or like vehicle. As the rotowiper is pulled along, the driver presses a switch which pumps herbicides or pesticides from a container through spray nozzles onto a roller. While the unit advances the solution is wiped off the roller and on to the plants.

The milkbar is made in several models and is said to be used to feed calves. All units are basically one or more plastic buckets or containers with nipples through which the calves take the nourishment.

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

The applicable subheading for the spider irrigator will be 8424.81.9020, HTS, which provides for other irrigation equipment. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the rotowiper will be 8436.80.0000, HTS, which provides for other agricultural or horticultural machinery. The rate of duty will be free.

The applicable subheading for the milkbar will be 3926.90.9890, HTS, which provides for other articles of plastic. The rate of duty will be 5.3 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 Section 10.131-139 of the Customs Regulations, spider irrigator and the milkbar would be classifiable in subheading 9817.00.5000, HTS, and would 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patrick J. Wholey at 212-466-5668.


Roger J. Silvestri

Previous Ruling Next Ruling

See also: