CLA-2-73:OT:RR:NC:N1:113
Ms. Debbie Brule
Global Transportation Services Inc.
18209 80th Ave So.
Kent, Washington 98032
RE: The tariff classification of harrows, drags and mats from China
Dear Ms. Brule:
In your letter dated November 20, 2019, on behalf of Tri Global Enterprises Inc., you requested a tariff classification ruling on harrows, drags and mats. You indicated that you are “Further requesting clarification on whether these items are eligible for exclusion from the China Trade Remedy duty under 9903.88.17.” Advertising/marketing literature and photographs were provided for our review.
The subject products are identified as the HDHA-55 Drag Harrow, the YTF-618SDLBDM Spike Drag with Leveling Bar and Drag Mat, the YTF-68TBDM Drag Mat and the DH-045 Drag Harrow. The subject harrows, drags and mats are used for leveling and grading soil or gravel and/or for breaking up soil.
You stated in your letter that the HDHA-55 Drag Harrow is made of steel wire and attached to a towing bar. It measures 5' x 5', and is configured to be towed by an ATV, UTV or tractor using the attached chain and ring. The subject harrow includes 9 horizontal rows of heavy-duty tines (teeth).
Regarding the YTF-618SDLBDM Spike Drag with Leveling Bar and Drag Mat, the Spike Drag is a heavy-duty steel frame (72" wide by 18" long) fitted with 46 bolts (teeth). The frame is attached to a steel leveling bar. The product also includes a steel mesh drag mat extension for breaking larger dirt clumps and smoothing the surface. It is configured to be towed by an ATV, UTV or tractor using the attached chain and ring. The frame can hold extra weight for enhanced performance in leveling or grading fine gravel or soil.
The YTF-68TBDM Drag Mat is made from heavy-duty steel mesh. It measures 6' by 8' and is configured to be towed by an ATV, UTV or tractor using the attached chain and ring. The drag mat in question is used for leveling and grading fine gravel or soil.
The DH-045 Drag Harrow is made from chain-link style galvanized mesh attached to a front tray. It measures 4' by 5' and is configured to be towed by an ATV, UTV or tractor using the universal chain-style hitch. The front tray can hold 8" cement blocks for extra weight to provide enhanced performance in smoothing or leveling the soil.
You suggested classifying the items within heading 8432, Harmonized Tariff Schedule of the United States (HTSUS), which provides for agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof. The items, however, have neither mechanical nor electrical features. Consequently, we do not consider them machinery classifiable in heading 8432, HTSUS. This determination is congruent with New York Rulings N291577 and N291578, which classified similar merchandise under heading 7326, HTSUS, which provides for other articles of iron or steel.
The applicable subheading for the HDHA-55 Drag Harrow, the YTF-618SDLBDM Spike Drag with Leveling Bar and Drag Mat, the YTF-68TBDM Drag Mat and the DH-045 Drag Harrow will be 7326.90.8688, HTSUS, which provides for other articles of iron or steel, other, other…other. The rate of duty will be 2.9 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7326.90.8688, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7326.90.8688, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
The articles in question may be eligible to an exclusion from the Section 301 tariffs, however, that determination will be made independently of the tariff classification ruling. For further information
on admissibility please contact your assigned Customs Center for Excellence & Expertise office prior to importation of the goods.
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 Ann Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division