CLA-2 OT:RR:CTF:TCM H029996 JPJ
Mr. Mark S. Zolno, Esq.
Katten Muchin Rosenman LLP
525 W. Monroe Street
Chicago, Illinois 60661
RE: Request for Binding Ruling; Classification; Agri-Fab, Inc., Tow Behind Lawn Groomers
Dear Mr. Zolno:
This is in response to your request on behalf of your client, Agri-Fab, Inc., (Agri-Fab) concerning the classification under the Harmonized Tariff Schedule of the United States (HTSUS) of tow behind lawn sweepers, spreaders, aerators, and de-thatchers (collectively, “tow behind lawn groomers”). Although your request was filed as an alleged domestic interested party pursuant to 19 U.S.C. 1516(a) and Part 175 of the CBP Regulations (19 C.F.R. Part 175), you request to be provided with the tariff classification, appraised value, and rate of duty for tow behind lawn groomers declared by a list of importers/companies identified in Exhibit A of your submission. You have been previously advised by a telephone conversation in September 2008, that CBP could not provide you with this information about other importers/companies. However, to the extent that you also request the classification of your client Agri-Fab’s tow behind lawn groomers product line described in Exhibit B of your submission, your request will be handled as a request for a binding ruling, pursuant to CBP Regulations (19 CFR Part 177).
FACTS:
The merchandise at issue are tow behind lawn sweepers, spreaders, aerators, and dethatchers.
Lawn sweepers (Models 45-0320, 45-0326, 45-0331, and 45-0337,) consist of a steel polyethylene housing which incorporates a series of brushes which are rotated by means of geared wheels or a drive shaft. The brushes pick up leaves, grass clippings, and other lawn debris and deposit them in a hopper, which consists of a bag, supported by steel tubing and typically fastened to the rear of the housing, for disposal. Lawn sweepers may vary in terms of the width of the housing and certain features, such as height adjustment, bag capacity, and brush speed.
Lawn spreaders (Models 45-0187, 45-0211, 45-0215, 45-0315, and 45-0329) consist of a hopper which holds a media, such as grass seed, fertilizer, herbicide, or salt or other de-icing material, to be spread and either: 1) a rotating spreader plate to broadcast the media (“broadcast spreader”) or 2) a rotating agitator which allows the media to be released at a consistent rate (“drop spreader”). Geared wheels and/or a geared drive shaft turn a distributing mechanism which dispenses the contents in a desired area while being pulled. Spreaders are described by hopper capacity, measured either by volume or by weight (e.g., 7 gallon, or 85 lb).
Lawn aerators (Models 45-0298, 45-0299, 45-0346, 45-0369) aerate soil by means of spikes (spike aerators) or knives (plug aerators), which loosen soil to allow water, air, and nutrients to reach the lawn’s root system. Aerators consist of a set of knives or spikes attached to an axle or shaft driven by the wheels which rotate the knives or spikes as the aerator is pulled across the lawn. “Plug” aerators remove plugs of soil to achieve aeration, while “spike” aerators create aeration holes in the soil by means of rotating spikes. Both plug and spike aerators have a tray above the spike or knife assembly which can be loaded with weights to allow greater aeration depth. Aerators of either type are available in different sizes depending on the width of the aerating elements and tray, and they may or may not have wheels.
Lawn de-thatchers (Models 45-0294, and 45-0295) remove dead grass (thatch) from lawns to allow healthier and more vigorous growth. De-thatchers consist of a series of tines which are attached to and suspended from a tray. The tray may be weighted to allow the degree of pressure required to perform the dethatching. De-thatchers may or may not be equipped with wheels.
These lawn groomers are used in the care and maintenance of lawns, and are manufactured primarily from steel (with the exception of certain lawn spreaders which utilize a bed or hopper of polyurethane). They incorporate a hitch, of any design, which allows the groomer to be towed behind a garden tractor, an all-terrain vehichle (ATV), UTV, riding lawn mower, or similar vehicle.
ISSUE:
What is the tariff classification of the tow behind lawn sweepers, spreaders, aerators, and dethatchers under the HTSUS?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI’s). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.
The HTSUS provisions under consideration are as follows:
8432 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof:
8432.40.00 Manure spreaders and fertilizer distributors
8432.80.00 Other machinery
* * * * * * *
8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof:
Other machines and mechanical appliances:
Other:
Other
8479.89.9897 Other
The Harmonized Commodity Description and Coding System Explanatory Notes ("EN’s") constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN’s provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989).
The EN for heading 8432, specifically states:
This heading covers machines, whatever their mode of traction, used in place of hand tools, for one or more of the following classes of agricultural, horticultural or forestry work, viz.:
(I) Preparing the soil for cultivation (clearing, breaking, tilling, ploughing, loosening, etc.).
(II) Spreading or distributing fertilizers, including manure, or other products to improve the soil.
(III) Planting or sowing.
(IV) The working or maintenance of the soil during the growing period (hoeing, weeding, cleaning etc.).
The EN for heading 8479, specifically states:
This heading is restricted to machinery having individual functions, which:
(a) Is not excluded from this Chapter by the operation of any Section or Chapter Note.
and (b) Is not covered more specifically by a heading in any other
Chapter of the Nomenclature.
and (c) Cannot be classified in any other particular heading of this Chapter since:
(i) No other heading covers it by reference to its method of functioning, description or type.
and (ii) No other heading covers it by reference to its use or to the industry in which it is employed.
or (iii) It could fall equally well into two (or more) other such
headings (general purpose machines).
The machinery of this heading is distinguished from the parts of machinery, etc., that fall to be classified in accordance with the general provisions concerning parts, by the fact that it has individual functions.
For this purpose the following are to be regarded as having “individual functions”:
Mechanical devices, with or without motors or other driving force, whose function can be performed distinctly from and independently of any other machine or appliance.
* * *
Mechanical devices which cannot perform their function unless they are mounted on another machine or appliance, or are incorporated in a more complex entity, provided that this function:
(i) is distinct from that which is performed by the machine or appliance whereon they are to be mounted, or by the entity wherein they are to be incorporated, and
(ii) does not play an integral and inseparable part in the operation of such machine, appliance or entity.
* * *
Counsel believes that the appropriate classification for the lawn sweepers, aerators, and de-thatchers is subheading 8479.89.9897, HTSUS, and cites Headquarters Ruling Letter (HQ) 068855, dated October 30, 1981, which classified a lawn sweeper basket under TSUS item 678.50 (converted to subheading 8479.89.9897 under the HTSUS). Counsel also believes that the appropriate classification for the lawn spreaders is subheading 8432.40.0000, HTSUS, and cites New York Ruling Letter (NY) 838729, dated April 6, 1989; but see NY 813856, dated September 13, 1995, classifying a broadcast spreader under subheading 8432.80.0000, HTSUS.
Lawn sweeper
You claim that the lawn sweeper is classified in Heading 8479, HTSUS, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof”. Therefore, if the lawn sweeper is specified or included elsewhere in chapter 84, it does not meet the terms of heading 8479, HTSUS.
Heading 8432, HTSUS, provides for “Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof:”. The product information provided indicates that the Agri-Fab lawn sweeper is designed to be towed behind another machine and consists of a steel polyethylene housing which incorporates a series of brushes which are rotated by means of geared wheels or a drive shaft. The brushes pick up leaves, grass clippings, and other lawn debris and deposit them in a hopper, which consists of a bag, supported by steel tubing and typically fastened to the rear of the housing, for disposal. It does not work or maintain the soil.
The sweeping of leaves, grass clippings, and other lawn debris is not of a class of agricultural machinery that prepares the soil for cultivation. Therefore, we find that the lawn sweeper does not meet the terms of heading 8432, HTSUS.
The alternative proposed heading is 8479, HTSUS. Again, heading 8479, HTSUS, provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof:”. According to the EN to heading 8479, this heading is restricted to machinery having individual functions that are not excluded from chapter 84 by operation of any section or chapter Note, are not covered more specifically by a heading in any other chapter of the Nomenclature, and are not covered by any other heading in chapter 84 by reference to its method of functioning, description or type.
Reviewing the ENs, EN 84.79 deals in part with machines, such as the lawn sweeper, that perform their function when they are mounted on another more complex machine. EN 84.79 indicates that such machines are classified in heading 8479, HTSUS, if certain conditions are met. It appears that the lawn sweeper is this type of machine because it performs its function by being mounted to a vehicle. EN 84.79 item (B) further explains that such mechanical devices, which cannot perform their function unless they are mounted on another machine or appliance, or are incorporated in a more complex entity, should be deemed as having an individual function and thus are to be classified under heading 8479, HTSUS, provided that this function:
(i) is distinct from that which is performed by the machine or appliance whereon they are to be mounted, or by the entity wherein they are to be incorporated, and
(ii) does not play an integral and inseparable part in the operation of such machine, appliance or entity.
We find that the lawn sweeper does meet these two requirements. First, it is a machine. Second, the function of sweeping leaves, grass clippings, and other lawn debris is distinct from the towing vehicle’s function. Moreover, the lawn sweeper is not an integral and inseparable part of the towing vehicle because the towing vehicle can function without the lawn sweeper being attached to it. Since the lawn sweeper is attached to a towing vehicle, and it satisfies the requirements set forth in EN 84.79 item (B) for having an individual function, we conclude that the lawn sweeper is a machine having an individual function. Additionally, the lawn sweeper is not excluded from chapter 84 by operation of any section or chapter Note; it is not covered more specifically by a heading in any other chapter of the Nomenclature; and it is not covered by any other heading in chapter 84 by reference to its method of functioning, description or type. Therefore, the Agri-Fab lawn sweeper is classified under heading 8479, HTSUS, specifically subheading 8479.89.9897, HTSUS.
Lawn spreader
Heading 8432, HTSUS, provides for “Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof:”. The product information indicates that the lawn spreader is used for the care and maintenance of lawns. The spreader is designed to be hitched and towed behind another machine such as a garden tractor, an all-terrain vehichle (ATV), UTV, riding lawn mower, or similar vehicle. While being towed, geared wheels and/or a geared drive shaft turn a spreader plate that dispenses grass seed, fertilizer, and herbicide over a lawn. The lawn spreader is used to broadcast grass seed, fertilizer, and herbicide over a lawn for purposes of improving or preparing the soil.
Therefore, we find that the tow behind lawn spreader used to broadcast grass seed, fertilizer, and herbicide over a lawn by means of mechanically geared wheels and/or geared wheel shafts is an agricultural machine for soil preparation that is specifically provided for by the terms of heading 8432, HTSUS. This conclusion is supported by the ENs to heading 84.32 which state, in relevant part that:
This heading covers machines, whatever their mode of traction, used in place of hand tools, for one or more of the following classes of agricultural, horticultural or forestry work, viz.:
* * *
(II) Spreading or distributing fertilizers, including manure, or other products to improve the soil.
They also state that:
The machines of this heading may be hauled by an animal or by a vehicle (e.g., a tractor), or may be mounted on a vehicle (e.g., on a tractor or a horse-drawn chassis).
Subheading 8432.40, HTSUS, provides for “Manure spreaders and fertilizer distributors”. The ENs to heading 84.32, state, in relevant part:
The numerous machines of this heading include:
(5) Fertiliser distributors and manure spreaders. Distributors for spreading manure or solid fertilizers (chemicals, dung, etc.), sometimes mounted on wheels, usually consist of containers fitted with a distributing mechanism such as sliding floor plates, a worm feed, endless chains or centrifugal discs; portable mechanical apparatus used for the same purposes are also included here.
While the lawn spreader consists of a container fitted with a distributing mechanism, that is, a rotating spreader plate, there is no evidence that the lawn spreader is fitted with a worm feed, endless chains or centrifugal discs, or is otherwise capable of breaking-up and spreading raw manure or solid fertilizer. Therefore, because the lawn spreader is not capable of spreading manure and distributing solid fertilizer, the lawn spreader is not classified in subheading 8432.40.0000, HTSUS.
Subheading 8432.80, HTSUS, provides for “Other machinery”. In New York Ruling letter (NY) 813856, CBP classified a lawn spreader used to distribute fertilizer, seeds and other substances in subheading 8432.80.0000, HTSUS. That lawn spreader was wheeled and designed to be pulled by a tractor or similar vehicle. A series of axles, gears and a simple transmission utilized the motion of the wheels to turn a spindle inside the hopper of the spreader. The spindle rotated and pushed the contents of the hopper onto a plate with rotating fins which threw the contents of the hopper onto the field. The lawn spreader at issue is similar to the lawn spreader in NY 813856. It is also not provided for more specifically by the text of any other subheading. Therefore, pursuant to GRI 1, the Agri-Fab lawn spreader, which prepares or cultivates the soil, is classified under heading 8432, HTSUS, specifically subheading 8432.80.0000, HTSUS.
Aerator
You claim that the lawn aerator is classified in heading 8479, HTSUS, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof”. Therefore, if the lawn aerator is specified or included elsewhere in chapter 84, it does not meet the terms of heading 8479, HTSUS.
Heading 8432, HTSUS, provides for “Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof:”. The product information provided indicates that the Agri-Fab aerators are designed to be towed behind another machine and consist of a set of knives or spikes attached to an axle or shaft driven by the wheels which rotate the knives or spikes as it is pulled across the lawn. The lawn aerator prepares the soil by means of spikes (spike aerators) or knives (plug aerators), that loosen the soil to allow water, air, and nutrients to reach the lawn’s root system.
Therefore, we find that the tow behind lawn aerator used to prepare the soil by loosening the soil to allow water, air, and nutrients to reach the lawn’s root system by means of mechanically geared wheels and/or geared wheel shafts which rotate the knives or spikes as it is pulled across the lawn is an agricultural machine for soil preparation that is specifically provided for by the terms of heading 8432, HTSUS. The Agri-Fab aerator is not classified in heading 8479, HTSUS, because the merchandise of this heading is restricted to machinery having individual functions, which cannot be classified in any other heading of chapter 84. Because the aerator is covered by the terms of heading 8432, HTSUS, it is not classified in heading 8479, HTSUS. Therefore, pursuant to GRI 1, the Agri-Fab aerator, which prepares the soil by loosening the soil to allow water, air, and nutrients to reach the lawn’s root system, is classified under heading 8432, HTSUS, and specifically, under subheading 8432.80.00, HTSUS.
De-thatcher
You claim that the lawn de-thatcher is classified in heading 8479, HTSUS, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof”. Therefore, if the lawn de-thatcher is specified or included elsewhere in chapter 84, it does not meet the terms of heading 8479, HTSUS.
Heading 8432, HTSUS, provides for “Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof:”. The product information provided indicates that the Agri-Fab de-thatcher is designed to be pulled behind another machine and consists of a series of semi-flexible tines which extend low enough to contact the surface of the ground. The tines loosen matted, dead or decaying plant matter from the soil and allow this matter to be removed with less effort or merely allow for improved circulation of air, water, nutrients and seed to the soil surface which is intended to promote better growth.
Therefore, the lawn de-thatcher prepares the soil by clearing it of matted, dead or decaying plant matter as it is pulled across the lawn and allow for improved circulation of air, water, nutrients and seed to the soil surface to promote better growth is an agricultural machine for soil preparation that is specifically provided for by the terms of heading 8432, HTSUS. The Agri-Fab lawn de-thatcher is not classified in heading 8479, HTSUS, because the merchandise of this heading is restricted to machinery having individual functions, which cannot be classified in any other heading of chapter 84. Because the de-thatcher is covered by the terms of heading 8432, HTSUS, it is not classified in heading 8479, HTSUS. Therefore, pursuant to GRI 1, the Agri-Fab de-thatcher, which prepares the soil by clearing the soil to promote better growth, is classified under heading 8432, HTSUS, and specifically, under subheading 8432.80.00, HTSUS.
HOLDING:
In accordance with GRI I, the Agri-Fab lawn sweeper is classified in heading 8479, HTSUS, specifically subheading 8479.89.9897, HTSUS, which provides for "Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other: Other, Other". The 2008 general, column one rate of duty is 2.5 percent ad valorem.
In accordance with GRI I, the Agri-Fab lawn spreader, aerator, and de-thatcher are classified in heading 8432, HTSUS, specifically subheading 8432.80.0000, HTSUS, which provides for “Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof: Other machinery”. The 2008 general, column one rate of duty is “Free”.
Duty rates are provided for convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Sincerely,
Gail A. Hamill, Chief
Tariff Classification and Marking Branch