CLA-2-84:OT:RR:E:NC:N1:106
Mr. Keith Folden
Bourgault Industries, Ltd.
Box 39
St. Brieus, Saskatchewan S0K-3V0 Canada
RE: The tariff classification of a grain transfer machine from Canada.
Dear Mr. Folden:
In your letter dated May 14, 2008 you requested a tariff classification ruling. You included a brief description and photo with your request. This information was supplemented by detailed information and specifications from your company, Bourgault’s site on the World Wide Web.
The merchandise at issue is referred to by your company as a “Grain Cart” however it is significantly more than a cart. The machine is said to come in various sizes with capacities ranging from 750 to 1200 bushels. The largest has an overall length of 9 meters and an unloaded weight of 15,300 pounds according to your website. The machine has eight wheels on a suspension designed to travel at very low speeds over cultivated fields. The machine is pulled along side of a combine harvester by a tractor. The grain from the harvester is deposited in the payload area of the machine by a chute on the harvester as it operates. The harvester and the “Grain Cart” are not connected. When finished or capacity of the “Grain Cart” has reached its maximum, it is pulled by the attached tractor alongside of a grain truck. At this point a system of two screw conveyors lifts the grain through the machine’s turret from the payload area so it can be loaded into a grain truck. The screw conveyors are powered by the Power Take Off link from the tractor which engages a belt drive system. The machine can also be emptied by opening the bottom if necessary.
The applicable subheading for the grain transfer machine will be 8428.39.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other lifting, handling, loading or unloading machinery: other continuous-action elevators and conveyors, for goods or materials: other. The general rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Mark Palasek at 646-733-3013.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division