CLA-2-84:S:N:N1:106 806780
Ms. Susan R. McCabe
The Hipage Company, Inc.
227 E. Plume Street
Norfolk, VA 23410
RE: The tariff classification of mechanical clippers and spare
parts from Australia
Dear Ms. McCabe:
In your letter dated February 2, 1995 you requested a tariff
classification ruling. You included descriptive literature with
your request.
You request the classification of the "Super-Grip" Handpiece
mechanical clippers, cutter blades and combs, and various spare
parts for the unit. This mechanical clipper is principally used
to shear sheep. It is connected to either a solid downtube or
flexible downtube transmission. These tubes are in turn
connected to a 1/2 horsepower electric motor which is usually
fixed to a wall but can be portable and which powers the
handpiece. There are a wide variety of cutter combs that the
clipper can accommodate, along with 3-point or 4-point cuter
blades. In addition you also inquire about the classification of
a large variety of spare parts for this unit.
The applicable subheading for the "Super-Grip" Handpiece
mechanical clipper will be 8436.80.0090, Harmonized Tariff
Schedule of the United States (HTS), which provides for other
agricultural machinery. The rate of duty will be free.
The applicable subheading for the cutter combs and cutter
blades will be 8214.90.9000, HTS, which provides for parts of
hair clippers. The rate of duty will be 1.9 cents each plus 4.3
percent ad valorem.
You also inquired about the classification of spare parts
for this "Super-Grip" Handpiece. In general, parts which are
goods included in any of the headings of chapters 84 and 85 are
classified in their respective headings. Other parts, if not
excluded from section XVI or chapter 84 and if suitable for use
solely or principally with these machines. Following these
principles, spare parts for the "Super-Grip" Handpiece are
generally classifiable in the provision for parts of other
agricultural machinery in subheading 8436.99.0090, HTS. The rate
of duty is also free. However, caution should be exercised that
any particular spare part is not excluded from Chapter 84 by
operation of Section XVI Note 1 or Chapter 84 Note 1.
Subheading 9817.00.60, HTS, provides for the free entry of
parts to be used in agricultural or horticultural machinery
provided for in headings 8432, 8433, 8434 and 8436. As these
parts are to be used in an article classifiable in heading 8436,
they would be eligible for duty-free treatment under subheading
9817.00.60 if they are alternatively classified in a dutiable
provision and if in conformity with Sections 10.131-139 of the
Customs regulations.
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