CLA-2-84:S:N:N1:103 807918
9817.00.5000
Mr. Otto Timm
Timm Enterprises Limited
P.O. Box 157
Oakville, Ontario L6J 4Z5, Canada
RE: The tariff classification of a tying machine from Germany
and pruning equipment from Italy
Dear Mr. Timm:
In your letter dated February 27, 1995 you requested a
tariff classification ruling.
The Rasspe Nursery Tier RS312D is a mobile tying machine
used to tie bundled nursery stock such as fruit trees and grape
vines. It is operated by either an electric motor or from a
tractor PTO. The knotter head works from on top of the bundle to
prevent leaves, dirt, or other debris from falling into the head.
The model RS312D can tie bundles ranging from 30 to 400
millimeters in diameter using synthetic or sisal twine.
The Compagnola pneumatic pruning equipment consists of the
following cutting implements:
a) Chain-Saw model M.3 - it is particularly suitable to
prune fruit-trees, citrus and sylvan plants.
b) Pneumatic Shears models Little Star, Super Star SF, Super
Star SV, Super Star DT and F.4 - they are all suitable for
pruning trees, vines, and plants.
c) Pneumatic Extension Shears models Super Star SF mt.1, F.4
mt.1, F.6 (D) mt.1 and F.6 (U) mt.1 - these pruning shears can be
easily applied to extension rods, which enable the operator to
carry out cuts at different heights from the ground without using
a ladder.
The applicable subheading for the Rasspe Nursery Tier RS312D
will be 8422.40.9080, Harmonized Tariff Schedule of the United
States (HTS), which provides for other packing or wrapping
machinery: other: other. The rate of duty will be 2.9 percent ad
valorem.
The applicable subheading for the Chain-Saw model M.3 will
be 8467.81.0000, HTS, which provides for tools for working in the
hand, pneumatic or with self-contained nonelectric motor, and
parts thereof: chain saws. The applicable subheading for the
pneumatic pruning shears and the pneumatic extension shears
described above will be 8467.19.5090, HTS, which provides for
tools for working in the hand, pneumatic or with self-contained
nonelectric motor, and parts thereof: other. The duty rate for
both subheadings will be 2 percent ad valorem.
Machinery, equipment and implements to be used for
agricultural or horticultural purposes are provided for under the
special classification provision of subheading 9817.00.5000, HTS.
Upon compliance with the actual use requirements of Sections
10.131-10.139 of the Customs Regulations, the tying machine and
pruning equipment would be classifiable in subheading
9817.00.5000, HTS, and would be free of duty.
You also inquired as to the classification of spare parts
for these articles. Without a description of the specific parts,
we are unable to provide you with a tariff ruling on parts. In
general, parts suitable for use solely or principally with a
particular machine, and which are neither excluded nor are goods
of any other heading of chapters 84 and 85, are classifiable with
the machines of that kind.
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