CLA-2-84:S:N:N1:103 889374
Mr. James L. Gregory
C. F. Liebert, Inc.
P.O. Box 1890
Blaine, WA 98231-1890
RE: The tariff classification of a bale wrapping machine from Canada
Dear Mr. Gregory:
In your letter dated August 11, 1993 on behalf of Holland Hitch Western
Ltd. you requested a tariff classification ruling.
Tanco Auto-Wrap machines are used by farmers or contractors to
automatically wrap round silage bales weighing up to 1000 kilograms with
plastic film. This both facilitates the fermentation process and prevents
spontaneous combustion during storage of green grass silage.
The machines are mounted on a chassis which may be towed behind a
tractor or attached to the tractor's linkage. A round silage bale is loaded
onto the machine's turntable by means of a self-contained hydraulic loading
arm or via a front loader. Horizontal and vertical rollers ensure irregular
shaped bales stay safely on the turntable, which is supported on four
polyurethane wheels for even distribution of bale weight. An arm dispenses
plastic film while the turntable rotates in order to wrap the bale. An
automatic film pretension unit applies 70 percent stretch to the film in order
to maximize the number of bales wrapped per roll of film. The machines may be
powered from the tractor's hydraulic system or from a separate gas powered
hydraulic power pack.
You suggest that the Auto-Wrap machines may be classifiable in the
provision for other harvesting machinery; threshing machinery: other in
subheading 8433.59.00, Harmonized Tariff Schedule of the United States (HTS),
or in the provision for other agricultural, horticultural, forestry, poultry-
keeping or bee-keeping machinery...: other machinery in subheading 8436.80.00,
HTS. The Auto-Wrap machines are also described in heading 8422, HTS, which
provides for, among other things, other packing or wrapping machinery. Note 2
to chapter 84 states that, subject to the operation of note 3 to section XVI,
a machine or appliance which answers to a description in one or more of the
headings 8401 to 8424 and at the same time to a description in one or more of
the headings 8425 to 8480 is to be classified under the appropriate heading of
the former group and not the latter. Accordingly, following note 2 to chapter
84, heading 8422 applies. Specifically, the applicable subheading for the
Tanco Auto-Wrap machines will be 8422.40.9080, HTS, which provides for other
packing or wrapping machinery: other: other. The duty rate will be 3.6
percent ad valorem.
Goods classifiable under subheading 8422.40.9080, HTS, which have
originated in the territory of Canada, will be entitled to a free rate of duty
under the United States-Canada Free Trade Agreement (FTA) upon compliance with
all applicable regulations.
Alternatively, 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 Sections 10.131-10.139 of the
Customs Regulations, the Auto-Wrap machines would be classifiable in
subheading 9817.00.50, 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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport