CLA-2-84:S:N:N1:106 813856
3926.90.9890; 9817.00.5000
Mr. Jon Alan Gammon
EasyHandle Inc.
P.O. Box 559
Ben Franklin, TX 75415-0559
RE: The tariff classification of a spreader, spider irrigator,
rotowiper and milkbar from New Zealand
Dear Mr. Gammon:
In your letter dated August 13, 1995 you requested a tariff
classification ruling on four articles used in agriculture.
The spreader may be used to distribute fertilizer, seeds and
other substances. It is wheeled and may be pulled by a tractor
or similar vehicle. A series of axles, gears and a simple
transmission take the motion of the wheels and turn a spindle
inside the hopper of the spreader. The spindle rotates and
pushes the contents of the hopper onto a plate with rotating fins
which throw the contents of the hopper onto the field.
The spider irrigator is said to be used for irrigation
purposes. It is described as working like a traveling lawn
sprinkler. Water is pumped through a hose into the irrigator.
The pressure of the water turns gears which advance the unit by
means of a ratchet and cog. The fluid passes the gears and into
a pipe with holes at both ends through which the fluid exits
while turning the pipe in a circle.
The rotowiper has a long tube that is covered with a carpet-
like material. This assembly is mounted on a wheeled frame which
can be hitched to a tractor or like vehicle. As the rotowiper is
pulled along, the driver presses a switch which pumps herbicides
or pesticides from a container through spray nozzles onto a
roller. While the unit advances the solution is wiped off the
roller and on to the plants.
The milkbar is made in several models and is said to be used
to feed calves. All units are basically one or more plastic
buckets or containers with nipples through which the calves take
the nourishment.
The applicable subheading for the spreader will be
8432.80.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other agricultural or horticultural
machinery for soil preparation. The rate of duty will be free.
The applicable subheading for the spider irrigator will be
8424.81.9020, HTS, which provides for other irrigation equipment.
The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the rotowiper will be
8436.80.0000, HTS, which provides for other agricultural or
horticultural machinery. The rate of duty will be free.
The applicable subheading for the milkbar will be
3926.90.9890, HTS, which provides for other articles of plastic.
The rate of duty will be 5.3 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 Section
10.131-139 of the Customs Regulations, spider irrigator and the
milkbar would be classifiable in subheading 9817.00.5000, HTS,
and would be free of duty.
This ruling is being issued under the provisions of Section
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 Patrick
J. Wholey at 212-466-5668.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division