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NY K83210

March 5, 2004
CLA-2-39:RR:NC:MM:106 K83210


TARIFF NO.: 3924.90.5500; 9817.00.5000

Ms. Lisa Pietz
Kuehne & Nagel, Inc.
822 James Record Road
Huntsville, AL 35824

RE: The tariff classification of various hand-held spreaders from Taiwan

Dear Ms. Pietz:

In your letter dated February 6, 2004 you requested a tariff classification ruling. You included a sample of one of the spreaders, which will be returned to you, and descriptive literature.

There are 3 hand-held spreaders included in your request: item number 76300 - Broadcast Spreader; item number 76500 - Hand-Held Scatter Box Spreader; and item number 76900 - Powder Mill Duster.

The 76300 Broadcast Spreader is of composite construction having component parts of plastic and stainless steel and a 25-lb. capacity canvas bag. In operation, a user fills the canvas bag with seed, fertilizer or the like, adjusts the shoulder strap and distribution rate gate, and turns the hand crank. The product falls from the bag through the rate gate on to a distribution plate which by centrifugal force distributes (broadcasts) the product outward.

The 76500 Scatter Box is a hand-held spreader made of polypropylene and has a handle, hand crank and product hopper. There is an on-off flow rate adjuster and rate application chart on the hopper. The Scatter Box is said to be an all-purpose applicator for fertilizer, seed and granular insecticides.

The 76900 Powder Mill is a powder distributor to applies powdered nutrients or insecticides to the tops and bottoms of plant leaves and stems. It is made of polypropylene and polyethylene, has a one-and-a-half pound hopper and features a blower wheel and 4 air induction louvers. It also features a handgrip, hand crank and deflection nozzle.

The applicable subheading for the Scatter Box and Powder Mill will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles of plastics. The rate of duty will be 3.4 percent ad valorem.

Subheading 9817.00.5000, HTS, is the provision covering machinery, equipment, or implements to be used in agricultural or horticultural pursuits. This is an actual use provision subject to the certification process found in Sections 10.131 – 10.139 of the Customs Regulations. The use of the Scatter Box and Powder Mill is a horticultural pursuit. In this instance, the alternative classification, subject to certification, will be subheading 9817.00.5000, HTS. The rate of duty will be free.

Your request does not include enough information for us to issue a ruling on the Broadcast Spreader. Please provide a breakdown by cost of the various major component parts of the spreader. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.

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 Wholey at 646-733- 3013.


Robert B. Swierupski

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