CLA-2-84:S:N:N1:103 897275
Mr. Dave Walser
Arthur J. Humphreys Div.
Border Brokerage Co., Inc.
PO Box 249
Sumas, WA 98295
RE: The tariff classification of turf machinery from Canada
Dear Mr. Walser:
In your letter dated April 20, 1994 on behalf of Tycrop Turf
Equipment you requested a tariff classification ruling.
With your inquiry you submitted literature describing the MH-
400 Material Delivery Unit which is used in turf maintenance on
golf courses, public parks, and other areas. It basically consists
of a bin with a belt conveyor floor and hydraulic cylinders to
raise one end of the bin, all mounted on a wheeled chassis. The
MH-400 is used for loading machinery such as top dressers or
fertilizer spreaders, thus eliminating the time needed to drive
these units back to a stockpile to reload them. It can also be
used for unloading materials for filling sand traps, putting down
cart paths, or moving materials in general. The MH-400 is towed
by a tractor with a hydraulic take-off needed to drive the floor
belt and tip the bin. The bin can hold up to four cubic yards of
material.
You also submitted information on two optional units which may
be attached to the rear of the Material Delivery Unit. The Twin
Spinner is a spreader which is used to apply lime, soil, sand, or
gravel over large areas. The Cross Conveyor is a belt conveyor
used to convey material to either the right or left side of the MH-
400 for back-filling drainage ditches or maintaining cart paths,
sand traps, or flower beds. It is available in two versions, one
80 inches in length and the other 110 inches in length.
The applicable subheading for the MH-400 Material Delivery
Unit will be 8428.90.0090, Harmonized Tariff Schedule of the United
States (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.
The applicable subheading for the Twin Spinner will be
8432.80.0000, HTS, which provides for agricultural, horticultural
or forestry machinery for soil preparation or cultivation: other
machinery. The rate of duty will be free.
The applicable subheading for the Cross Conveyor will be
8428.33.0000, HTS, which provides for other lifting, handling,
loading or unloading machinery: other continuous-action elevators
and conveyors, for goods or materials: other, belt type. The rate
of duty will be 2 percent ad valorem.
Machinery, equipment and implements to be used for
agricultural or horticultural purposes are provided for under the
special classification provision of subheading 9817.00.5000, HTS.
Upon the submission of actual use certification, as provided in
Sections 10.131-10.139 of the Customs Regulations, the MH-400
Material Delivery Unit and the Cross Conveyor would be classifiable
in subheading 9817.00.5000, HTS, and would also 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