CLA-2-84:RR:NC:MM:106 K84884
Mr. Karl F. Krueger
Danzas AEI Customs Brokerage Services
2660 20th Street
Port Huron, MI 48060
RE: The tariff classification of five models of liquid herbicide spreaders.
Dear Mr. Krueger:
In your letter dated March 15, 2004, on behalf of AG-Chem Equipment Company, you requested a tariff classification ruling. You submitted literature with your request.
The articles in question are five models of liquid herbicide spreaders. The five models are the Mini-Mantra, the Mantra, Mankar-P, Mankar-110 GP and the Flexomatic. The Mantra and Mini-Mantra are hand-held, the Mankar models have a wheel, but are hand-pushed and the Flexomatic is attached to a small tractor. Within the housing of these units is a battery-powered motor that spins an “atomizer”. The “atomizer” is basically a spinning cone. In operation, liquid herbicide is dropped from a gravity fed nozzle (regulated by a needle valve) onto the cone spinning at 2200 rpm. As the drop hits the cone, it is atomized and the spray is thrown outward by the spinning disc. Each unit has a container with a capacity of one to two liters of herbicide. These spreaders are used for inter-row spraying in crops and for other spraying applications for orchards, vineyards, nurseries, landscaping and turf and industrial spraying applications.
You suggest a tariff classification of subheading 8432.80.0000, Harmonized Tariff Schedule of the United States (HTS); however, subheading 8432.80 does not apply, since an article of 8432.80 would be for spreading a dry, solid material such as manure or solid fertilizers.
The applicable subheading for the liquid herbicide spreaders will be 8424.81.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for other agricultural or horticultural sprayers, self-contained, having a capacity not over 20 liters. The general rate of duty will be 2.4 percent ad valorem.
Subheading 9817.00.5000, HTS, is the provision covering machinery, equipment, or implements to be used in agricultural or horticultural pursuits. This is an actual use provision subject to the certification process found in Sections 10.131-139 of the Customs Regulations. The use of liquid herbicide spreaders is a horticultural or agricultural pursuit. In this instance, classification in the alternative, subject to certification, will be subheading 9817.00.5000, HTS. The rate of duty will be free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patrick J. Wholey at 646-733-3013.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division