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NY D84963

December 2, 1998

CLA-2-84:RR:NC:MM:106 D84963


TARIFF NO.: 8424.90.8085; 9032.20.0000; 9817.00.5000

Mr. Dave Phillips
Air-Tec America Inc.
516 E 5th Street
Goodland, KS 67735

RE: The tariff classification of nozzles and controllers for agricultural sprayers from the United Kingdom

Dear Phillips:

In your letter dated November 16, 1998 you requested a tariff classification ruling. You included descriptive literature and a sample of the nozzles with your request.

The subject nozzles and controllers are equipment to be retrofitted to existing agricultural sprayers. The nozzles are to be used to apply herbicides and insecticides to their target by forming a fan-shaped spray pattern using compressed air injected into the spray solution to control drift and to give better product coverage. The nozzles are completely passive and do not incorporate any mechanical features.

Regarding the controllers, the Airtec Quality Controller, you submitted descriptive literature and a sheet with a picture of its front panel. The controller is "supplied to a customer who already has a flow regulation system of some sort..." By its use, "the air pressure is regulated automatically according to the liquid pressure and the pressure differential required to achieve the correct spray quality." For a given liquid pressure, the device will cause an air pressure control valve to open or close so that the appropriate air pressure will be arrived at and then maintained in the appropriate range. It has inputs for sensors that send it signals proportionate to the pressure of the liquid and of the air. These inputs, plus the Controller, form a feedback loop, periodically comparing the air pressure to the desired level and then affecting that pressure, if needed, by causing it to increase or decrease. From the specifications, we take it that the valves are not part of this Controller. It has other functions, including various audible alarms and several optional manual controls, but the air pressure regulation, which is per se covered by HTS heading 9032, is at least as important and as costly to manufacture into the controller as those covered by any other heading which appears earlier in the HTS.

The applicable subheading for the nozzles will be 8424.90.8085, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of mechanical appliances for projecting, dispersing or spraying liquids or powders. The rate of duty will be 0.7 percent ad valorem.

The applicable subheading for the Airtec Quality Controller will be 9032.20.0000, HTS, which provides for automatic regulating or controlling instruments and apparatus: manostats. The rate of duty will be 2.3 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 controllers would be classifiable in subheading 9817.00.5000, HTS, and would be free of duty. The nozzles are not eligible for the duty free provision for parts of certain agricultural machinery, 9817.00.6000, HTS, because they are not parts of the machinery enumerated in that heading.

This ruling is being issued under the provisions of Part 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.


Robert B. Swierupski

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