CLA-2-84:S:N:N1:106 813893
9027.80.4560; 9817.00.5000
Mr. Jon Alan Gammon
EasyHandle Inc.
P.O. Box 559
Ben Franklin, TX 75415-0559
RE: The tariff classification of a seed drill, forage harvester,
farm wagon and pasture gauge 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 seed drill is said to be used for pasture overseeding or
for use over plowed ground. Seed from the hopper is moved by a
rotating disk down a tube and laid in the soil which has been
opened by a pointed piece of metal with wings that protrude off
each side.
The forage harvester is used to cut and harvest grass and
crops to make silage. It has a rotating drum that has flails
around its circumference. The harvester is drawn behind a tractor
and powered by the tractor's PTO.
The farm wagon works in conjunction with the forage
harvester. It has a self-unloading feature and can also cut up
the silage before laying it down for livestock. The wagon is not
road worthy and is not fitted with lights, reflectors, brakes or
other such features.
The pasture gauge is essentially a tube with sensors along
the bottom portion of the circumference of the tube. As the
operator moves about the field wires are extended from the tube
and are connected to a hand held computing device. Each time the
pasture gauge touches grass, the relative amount of dry matter
versus wet matter in the grass triggers a response in the
sensors. The pasture gauge records each of these responses in
memory and then calculates an average. The gauge can take up to
99 readings per pasture up to 99 pastures.
The applicable subheading for the seed drill will be
8432.30.0090, Harmonized Tariff Schedule of the United States
(HTS), which provides for seeders. The rate of duty will be
free.
The applicable subheading for the forage harvester will be
8433.59.0010, HTS, which provides for field forage harvesters.
The rate of duty will be free.
The applicable subheading for the farm wagon will be
8716.80.1000, HTS, which provides farm wagons and carts. The
rate of duty will be free.
The applicable subheading for the pasture gauge will be
9027.80.4560, HTS, which provides for physical analysis
instruments and apparatus. The rate of duty will be 4.3 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, the pasture gauge 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