CLA-2-84:S:N:N1:103 867538
Mr. Christopher W. Anhut
Sunshine Bouquet Company
P.O. Box 892
Dayton, NJ 08810-0892
RE: The tariff classification of flower processing machines from
Holland
Dear Mr. Anhut:
In an undated letter received by this office on September
30, 1991 you requested a tariff classification ruling.
The Cyklop EMT-16 is a machine used to bundle flowers
together with elastic string. It basically consists of a table
on which a bunch of flowers is placed and a mechanism which
apparently wraps the string around the stems of the flowers and
ties it tight.
No model number is shown for the second machine you have
inquired about, which is manufactured by Van den Bergh
Machinebouw. It gathers loose flowers, separates them into
bunches so that they may be bound by the model EMT-16 described
above, then cuts the stems and removes excess foliage.
In a telephone conversation with a member of my staff, you
stated both machines are used by companies which buy flowers from
greenhouses and growers and resell them as flower bunches to
florists. The machines are not used for horticultural purposes
and thus are not classifiable in the provision for other
horticultural machinery in heading 8436, Harmonized Tariff
Schedule of the United States (HTS), or the provision for
machinery to be used for horticultural purposes in subheading
9817.00.50, HTS. The applicable subheading for the Cyklop EMT-16
will be 8422.40.9080, HTS, which provides for other packing or
wrapping machinery: other: other. The rate of duty will be 3.6
percent ad valorem. The applicable subheading for the machine
which separates the flowers, cuts the stems and removes foliage
will be 8479.89.9090, HTS, which provides for other machines and
mechanical appliances having individual functions, not specified
or included elsewhere...: other machines and mechanical
appliances: other. The rate of duty will be 3.7 percent ad
valorem.
You also inquired about parts for these machines, and in
your letter you listed several parts of particular concern. In
general, parts are classifiable in the tariff provision for the
machines with which they are solely or principally used, unless
the parts are excluded or they are goods which are included in
other headings of the HTS. Saw blades, belting, relays, electric
motors, and brushes used as parts of the flower separator,
cutter, and foliage removal machine are not classifiable in
heading 8479 since they are either excluded from this heading or
named in other headings.
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