CLA-2-90:S:N:N1:119 889018
Mr. J.A. Wall
Norman G. Jensen, Inc.
P.O. Box 1689
Oroville, WA 98844
RE: The tariff classification of an agricultural spraying helmet
from Canada
Dear Mr. Wall:
In your letters dated May 24, July 7 and July 27 1993 you
requested a tariff classification ruling on behalf of Gerard's
Equipment Ltd., Oliver,
BC, Canada.
The article to be imported is a protective apparatus that is generally
used by farmers when doing such work as spreading pesticides. It consists
of a helmet with a full face polycarbonate visor and an external filter
system worn at the waist. A 12 V micromotor with fan and support and a
combined filter cartridge (for filtering organic vapors and powders, smokes
and mists at the same time) make up the filter system. The electrical
power to operate the helmet is supplied either from the battery of an
agricultural machine or a battery pack attached to the operator's belt.
The applicable subheading for the agricultural spraying helmet will be
9020.00.6000, Harmonized Tariff Schedule of the United States (HTS), which
provides for other breathing appliances and gas masks. The duty rate will
be 3.7 percent.
Goods classifiable under subheading 9020.00.6000, HTS, which have
originated in the territory of Canada, will be entitled to a 1.8 percent
rate of duty under the United States-Canada Free Trade Agreement (FTA) upon
compliance with all applicable regulations.
Machinery, equipment and implements to be used for agricultural or
horticultural purposes are provided for under the special classification
provision of subheading 9817.00.50, HTS. Upon the submission of actual use
certification, as provided in Section 10.131-139 of the Customs
Regulations, the agricultural spraying helmet 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 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