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NY 813893

September 15, 1995

CLA-2-84:S:N:N1:106 813893


TARIFF NO.: 8432.30.0090; 8433.59.0010; 8716.80.1000; 9027.80.4560; 9817.00.5000

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

RE: The tariff classification of a seed drill, forage harvester, farm wagon and pasture gauge 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 seed drill is said to be used for pasture overseeding or for use over plowed ground. Seed from the hopper is moved by a rotating disk down a tube and laid in the soil which has been opened by a pointed piece of metal with wings that protrude off each side.

The forage harvester is used to cut and harvest grass and crops to make silage. It has a rotating drum that has flails around its circumference. The harvester is drawn behind a tractor and powered by the tractor's PTO.

The farm wagon works in conjunction with the forage harvester. It has a self-unloading feature and can also cut up the silage before laying it down for livestock. The wagon is not road worthy and is not fitted with lights, reflectors, brakes or other such features.

The pasture gauge is essentially a tube with sensors along the bottom portion of the circumference of the tube. As the operator moves about the field wires are extended from the tube and are connected to a hand held computing device. Each time the pasture gauge touches grass, the relative amount of dry matter versus wet matter in the grass triggers a response in the sensors. The pasture gauge records each of these responses in memory and then calculates an average. The gauge can take up to 99 readings per pasture up to 99 pastures.

The applicable subheading for the seed drill will be 8432.30.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for seeders. The rate of duty will be free.

The applicable subheading for the forage harvester will be 8433.59.0010, HTS, which provides for field forage harvesters. The rate of duty will be free.

The applicable subheading for the farm wagon will be 8716.80.1000, HTS, which provides farm wagons and carts. The rate of duty will be free.

The applicable subheading for the pasture gauge will be 9027.80.4560, HTS, which provides for physical analysis instruments and apparatus. The rate of duty will be 4.3 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, the pasture gauge 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

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