CLA-2-84:S:N:N1:106-857636
Mrs. Inge Hamid-Hardenberg
Royal Netherlands Embassy
4200 Linnean Avenue, N.W.
Washington, D.C. 20008
RE: The tariff classification of a verti-drain from the
Netherlands
Dear Mrs. Hamid-Hardenberg:
In your letter dated October 26, 1990, on behalf of Redexim
bv, the Netherlands, you requested a tariff classification
ruling. You have submitted a descriptive brochure.
The model 001.060 is a pedestrian operated verti-drain that
has two wheels, two handlebars (with control and brake), and can
be equipped with either solid or hollow tines. The machine is
powered by a 7 horsepower motor. This model punches 12 mm
diameter steel tines up to 15 cm deep, penetrating the soil pan
to greatly improve vertical drainage. At the same time the
unique movement of the tines creates a total shattering effect of
the compacted sub soil. The result is a well aerated soil
environment which allows the development of deeper, stronger and
healthier root systems. This model verti-drain weighs 285 kg and
has a working speed of one km per hour.
The applicable subheading for the model 001.060 verti-drain
will be 8432.80.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for other agricultural,
horticultural or forestry machinery for soil preparation or
cultivation. The rate of duty will be free.
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