CLA-2-84:OT:RR:NC:1:104
Mr. Karl K. Krueger
DHL Global Forwarding
2660 20th Street,
Port Huron, MI 48060
RE: The tariff classification of a bale processor from Canada
Dear Mr. Krueger:
In your letter dated November 11, 2008, on behalf of John Deere and Company, you requested a tariff classification ruling.
Model number BP1166 Bale Processor (also identified as the 2100 Bale Buster) is designed to load and shred most types of baled forage. It is used for roadside, conservation or cattle straw/hay spreading. The bale processor is pulled behind the tractor and gets its power from the PTO shaft of the tractor. It is specifically designed for use on a maximum bale size of 5’6” long x 6’ 6” diameter with a maximum bale weight of 1500 pounds. The bale processor has multiple uses such as 1) laying forage windrows in open fields, 2) filling feed bunks – fence line, circular, etc., 3) spreading straw for livestock bedding, 4) spreading forage over perennial plants, such as strawberries, mushrooms, etc., 5) spreading forage over reclaimed land areas and 6) spreading straw along newly planted roadways.
The bale processor has tines that pick up the hay or straw rolled bale and put it into the trailer. Once the bale is in the trailer, the rotors tear the bale apart and throw the hay or straw against the deflector. The hay or straw then falls to the ground next to the processor. The deflector can be adjusted to change the distribution on the ground from a broad distribution to a long narrow bank depending upon the ultimate use.
You note that the BP1166 (also identified as the 2100 Bale Buster) is a multi purpose machine for roadside, feed spreading and delivery, plant bed protection and erosion control. This is further supported by marketing material this office has reviewed. You suggest that the bale processor would be correctly classified under several possible headings. You suggest classification as agricultural, horticultural or forestry machinery for soil preparation or cultivation; in 8432 Harmonized Tariff Schedule of the United States (HTSUS). This is not correct. This machine is not breaking the surface of the earth for cultivation, spreading any nutrients to improve the soil, nor is it designed for seeding or planting. You suggest classification as harvesting or threshing machinery…: other haymaking machinery in 8433.30.0000 HTSUS. This is not correct. The machine distributes hay but does not produce hay. You suggest classification as other agricultural,…machinery…:other machinery, barn and barnyard machines in 8436.80.0040 and other agricultural machinery 8436.80.0090 HTSUS. This is not correct. The machine is capable of filling feeding troughs or spreading hay as feed in a barnyard and capable of serving agricultural purposes but is not exclusively designed or marketed for such. You suggest classification as trailers…: self loading and self-unloading trailers…for agricultural purposes in 8716.20.0000 HTSUS. This is not correct. The machine is significantly more than a trailer as it is capable of distributing hay over a distance of 50 feet for the purpose of erosion control. Neither would this function be considered agricultural.
As the machine should be classified in 8479.89.9897 and its use is not necessarily for agricultural purposes, it is excluded for consideration for classification under a special provision for Machinery,…to be used for agricultural or horticultural purposes (9817.00.5000) as Note 2 (t) to subchapter XVII of the HTSUS excludes goods of heading 8479.89. The provision is also a use provision and would require that the goods are intended to be used for agricultural purposes at the time of importation, that the goods are so used, and proof of such use is furnished. As this is a multi-purpose machine this can not be properly established at the time of importation.
The applicable subheading for the BP1166 Bale Processor (also identified as the 2100 Bale Buster) will be 8479.89.9897, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other: Other. The general rate of duty will be 2.5 percent ad valorem.
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 Patricia O’Donnell at (646) 733-3011.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division