CLA-2-84:S:N:N1:103 872107
9817.00.5000
Mr. Walter E. Speigel
Kilpatrick & Cody
Suite 800
700 Thirteenth Street, N.W.
Washington, DC 20005
RE: The tariff classification of potting machine accessories
from Holland
Dear Mr. Spiegel:
In your letter dated March 4, 1992 on behalf of Javo U.S.A.,
Inc. you requested a tariff classification ruling.
With your inquiry you submitted literature and a brief
description of several articles which are optional accessories
for use with Javo potting machines. Potting machines are used to
fill pots or other containers with soil for horticultural
purposes. The optional accessories, which will be imported
separately from the potting machines, are:
1. Dibble Station - a mechanical device which makes a hole
in soil which has been placed in a pot so that a plant or seed
can be manually planted in the hole.
2. Conveyor Module - a belt conveyor powered by a self-
contained electric motor used to transport potted plants away
from a potting machine.
3. Flat Filler - a separate machine which may be attached
to a potting machine for the purpose of filling flats with soil.
4. Pot and Flat Dispensers - mechanical devices which hold
a stack of pots or flats and automatically dispense them one at a
time onto the potting machine so they can be filled with soil.
The applicable subheading for the Dibble Station will be
8432.80.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other horticultural machinery for soil
preparation or cultivation. The rate of duty will be free.
The applicable subheading for the Conveyor Module will be
8428.33.0000, HTS, which provides for other continuous-action
conveyors: other, belt type. The rate of duty will be 2 percent
ad valorem.
The applicable subheading for the Flat Filler will be
8422.30.90, HTS, which provides for other machinery for filling,
closing, sealing, capsuling or labeling bottles, cans, boxes,
bags or other containers. The duty rate will be 3.6 percent ad
valorem.
The applicable subheading for the Pot and Flat Dispensers
will be 8428.90.0090, HTS, which provides for other lifting,
handling, loading or unloading machinery: other machinery: other:
other. The rate of duty will be 2 percent ad valorem.
In the alternative, if the Conveyor Module, Flat Filler, and
Pot and Flat Dispensers 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.
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