CLA-2-84:S:N:N1:103 866831
Ms. Elizabeth Mince
Atlanta Customs Brokers
5099 Southridge Parkway, Suite 116
Atlanta, GA 30349
RE: The tariff classification of potting machines and parts from
Holland
Dear Ms. Mince:
In your letter dated August 28, 1991 on behalf of Javo
U.S.A. Inc. you requested a tariff classification ruling.
With your inquiry you submitted literature briefly
describing four potting machines. These machines are sold to
greenhouses and nursery farms and are used to automatically fill
pots and trays with soil for planting or transplanting plants,
bulbs, cuttings, and other nursery stock. The actual potting or
re-potting of the plant, bulb, etc. is performed manually by a
workman.
The Javo Standard potting machine (designated number 1 in
the brochure) incorporates a pneumatic pot dispenser and an
automatic pot supply conveyor in order to fill pots ranging from
two to ten inches in size. It can handle various types of soil
including fibrous and coarse compost, and is capable of filling
600 to 6000 pots per hour.
The Javo SE potting machine (designated items 7 and 8 in the
brochure) is similar in construction to the Javo Standard. It
includes an elevator for supplying the soil to the pot, and is
specially suited for heavy, moist soils.
Another potting machine, designated number 26 in the
brochure, contains a special soil distribution system which
individually regulates the amount of soil sent to each of several
filling stations. The soil then falls freely into the pot or
bag, making this machine particularly useful for plants with
bare roots. The literature also depicts a special bare root
holder about which you also inquired. However, Mr. Jacob DeGroot
of Javo U.S.A. Inc. has verbally advised us that this item is not
imported and thus a ruling as to its classification is not
needed.
The applicable subheading for the potting machines described
above will be 8422.30.90, Harmonized Tariff Schedule of the
United States (HTS), which provides for other machinery for
filling, closing, sealing, capsuling or labeling bottles, cans,
boxes, bags or other containers. The rate of duty will be 3.6
percent ad valorem.
In the alternative, if these potting machines are actually
used in a greenhouse or nursery in a horticultural pursuit, they
may be classifiable in the provision for machinery, equipment and
implements to be used for agricultural or horticultural purposes
in subheading 9817.00.5000, HTS, and free of duty provided the
requirements of Sections 10.131 - 10.139, Customs Regulations,
are met.
You also inquired about spare parts for these potting
machines. 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, are classifiable in the provision for other
parts of machinery for filling...bottles, cans, boxes, bags or
other containers in subheading 8422.90.90, HTS. The rate of duty
is also 3.6 percent ad valorem. Subheading 9817.00.60, HTS,
provides for 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 articles classifiable in heading
8422, they are not eligible for duty-free treatment under
subheading 9817.00.60.
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