CLA-2 CO:R:C:M 954000 DWS
Mr. Hilary Brown, Orchard Manager
MacFarms of Hawaii, Inc.
Box 25, Star Route
Captain Cook, Hawaii 96704
RE: Tree Shaking Harvester Equipment; Tipping Bucket; Tractor;
Spare Parts; Explanatory Note 87.01; Section XVI, Note 4;
Explanatory Note 84.33; GRI 2(a); Section XVI, Note 2
Dear Mr. Brown:
This is in response to your letter of April 13, 1992, to the
Customs Information Exchange, concerning the classification of a
tree shaking harvester and various spare parts under the Harmonized
Tariff Schedule of the United States (HTSUS). Your letter has been
referred to Headquarters for a reply.
FACTS:
The merchandise consists of a tree shaking harvester, a
tipping bucket, a tractor, and various spare parts. The harvester,
used to harvest macadamia nuts, is comprised of a hydraulically
powered catching canopy, controls, and a shaker head. These
components are detachable from the tractor. The tractor is an open
cab type, wheeled tractor suitable for agricultural uses. It
supplies the power and drive for the harvester components which are
mounted onto the tractor by means of a three point linkage. The
canopy unit and shaking mechanism, which is equipped with jaws for
gripping a tree, are attached to the front of the tractor. The
tipping bucket is attached to the hood (bonnet) of the tractor
which allows the macadamia nuts to be transferred into an
accompanying vehicle.
When in operation, the harvester proceeds from nut tree to nut
tree. As each tree is engaged by the shaker, the folded canopy is
activated to encircle the tree. The shaker head is then activated
to clamp the tree trunk and provide the necessary shaking force to
cause the dislodging of the nuts. Fallen nuts gravitate to the
base of the canopy where a conveyor belt transfers them to the
tipper bucket on the tractor. From there, the nuts are transferred
to an accompanying vehicle for transportation.
The spare parts consist of rubber shaker pads and mounts,
shaker weights, canopy material, filters for the truck and the
shaker hydraulic system, and a turntable bearing.
The harvester will enter the U.S. with the tractor, the
tipping bucket, and the spare parts, but in an unassembled
condition. The unassembled harvester consists of the canopy, the
hydraulic controls and components, the shaking mechanism, and the
conveyor.
ISSUE:
What is the proper classification of the tractor, the
harvester equipment, the tipping bucket, and the spare parts under
the HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in accordance
with the General Rules of Interpretation (GRI's), taken in order.
GRI 1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.
We will first deal with the classification of the tractor.
We find that it is eo nomine classifiable under subheading
8701.90.10, HTSUS, which provides for: "[t]ractors (other than
tractors of heading 8709): [o]ther: [s]uitable for agricultural
use."
We will now deal with the classification of the harvester.
In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes may be
utilized. The Explanatory Notes, although not dispositive, are to
be used to determine the proper interpretation of the HTSUS. 54
Fed. Reg. 35127, 35128 (August 23, 1989). In part, Explanatory
Note 87.01 (p. 1425) states that:
[i]t should be noted that agricultural machines designed for
fitting to tractors as interchangeable equipment (ploughs,
harrows, hoes, etc.) remain classified in their respective
headings even if mounted on the tractor at the time of
presentation. The tractive unit in such cases is separately
classified in this heading.
Therefore, because the harvester equipment is designed for
fitting tractors as interchangeable equipment, under Explanatory
Note 87.01, it must be classified under its respective heading.
Section XVI, note 4, HTSUS, states that:
[w]here a machine (including a combination of machines)
consists of individual components (whether separate or
interconnected by piping, by transmission devices, by electric
cables or by any other devices) intended to contribute
together to a clearly defined function covered by one of the
headings in chapter 84 or chapter 85, then the whole falls to
be classified in the heading appropriate to that function.
It is our position that the tipper bucket and the harvester,
intended to contribute together in the harvesting of macadamia
nuts, constitute a functional unit.
Subheading 8433.59.00, HTSUS, provides for: "[o]ther
harvesting machinery; threshing machinery: [o]ther."
In part, Explanatory Note 84.33 (pp. 1211 - 1212) states that:
[t]his heading covers machines used in the place of hand
tools, for the mechanical performance of the following
operations:
(A) Harvesting of agricultural crops (e.g., reaping,
croplifting, gathering, picking, threshing, binding or
bundling). . .
(A) HARVESTING OR THRESHING MACHINERY,
INCLUDING STRAW OR FODDER BALES;
GRASS OR HAY MOWERS
These include:
(1) - (17) xxx
(18) Tree shakers
As tree shakers are described under Explanatory Note 84.33,
it is our position that the harvester and the tipper bucket, as a
functional unit, is classifiable under subheading 8433.59.00,
HTSUS.
Because the harvester will enter the U.S. unassembled, GRI
2(a) is applicable. It states that:
[a]ny reference in a heading to an article shall be taken to
include a reference to that article incomplete or
unfinished, provided that, as entered, the incomplete or
unfinished article has the essential character of the
complete or finished article. It shall also include a
reference to that article complete or finished (or falling
to be classified as complete or finished by virtue of this
rule), entered unassembled or disassembled.
Under GRI 2(a), even though the harvester is unassembled when
entering the U.S., because it is in a complete condition, it is
classifiable as if it were entered in an assembled state under
subheading 8433.59.00, HTSUS.
We will now deal with the classification of the spare parts.
In classifying the rubber shaker pads and mounts, section XVI note
2, HTSUS, is applicable. It states that:
[s]ubject to note 1 to this section, note 1 to chapter 84
and to note 1 to chapter 85, parts of machines (not being
parts of the articles of heading 8484, 8544, 8545, 8546 or
8547) are to be classified according to the following
rules:
(a) Parts which are goods included in any of the headings
of chapters 84 and 85 (other than headings 8485 and
8548) are in all cases to be classified in their
respective headings;
(b) Other parts, if suitable for use solely or principally
with a particular kind of machine, or with a number of
machines of the same heading (including a machine of
heading 8479 or 8543) are to be classified with the
machines of that kind. However, parts which are equally
suitable for use principally with the goods of headings
8517 and 8525 to 8528 are to be classified in heading
8517;
(c) All other parts are to be classified in heading 8485 or
8548.
The rubber shaker pads and mounts are not described in
chapters 84 or 85, HTSUS. Therefore, as it is our understanding
that they are suitable for use solely or principally with the
harvester equipment, under section XVI, note 2(b), HTSUS, they are
classifiable under subheading 8433.90.50, HTSUS, which provides
for: "[h]arvesting or threshing machinery . . .; parts thereof:
[p]arts: [o]ther."
With regard to the remaining spare parts, you have not
provided us with sufficient information as to their description and
use. We suggest that once you have obtained this information, you
contact your local Customs port for a proper classification of the
merchandise.
HOLDING:
The tractor is classifiable under subheading 8701.90.10,
HTSUS. The harvester and the tipping bucket, as a functional unit,
is classifiable under subheading 8433.59.00, HTSUS. The rubber
shaker pads and mounts are classifiable under subheading
8433.90.50, HTSUS. Goods classifiable under these provisions
receive duty free treatment.
Sincerely,
John Durant, Director