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NY 889018

August 31, 1993

CLA-2-90:S:N:N1:119 889018


TARIFF NO.: 9020.00.6000; 9817.00.5000

Mr. J.A. Wall
Norman G. Jensen, Inc.
P.O. Box 1689
Oroville, WA 98844

RE: The tariff classification of an agricultural spraying helmet from Canada

Dear Mr. Wall:

In your letters dated May 24, July 7 and July 27 1993 you requested a tariff classification ruling on behalf of Gerard's Equipment Ltd., Oliver,
BC, Canada.

The article to be imported is a protective apparatus that is generally used by farmers when doing such work as spreading pesticides. It consists of a helmet with a full face polycarbonate visor and an external filter system worn at the waist. A 12 V micromotor with fan and support and a combined filter cartridge (for filtering organic vapors and powders, smokes and mists at the same time) make up the filter system. The electrical power to operate the helmet is supplied either from the battery of an agricultural machine or a battery pack attached to the operator's belt.

The applicable subheading for the agricultural spraying helmet will be 9020.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other breathing appliances and gas masks. The duty rate will be 3.7 percent.

Goods classifiable under subheading 9020.00.6000, HTS, which have originated in the territory of Canada, will be entitled to a 1.8 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.50, HTS. Upon the submission of actual use certification, as provided in Section 10.131-139 of the Customs Regulations, the agricultural spraying helmet 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 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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