CLA-2-84:OT:RR:NC:N1:104
Hughes La Vigne
DeLeaves Drone
472 Rue Short
Sherbrooke, J1H 2E4
Canada
RE: The tariff classification of a sampling tool from Canada.
Dear Mr. La Vigne:
In your letter dated January 23, 2020, you requested a tariff classification ruling.
The item under consideration, the DeLeaves Canopy Sampling Tool, is designed to be installed under commercial Unmanned Aerial Vehicle (UAV) platforms. The tool collects foliar samples (leaves and twigs) from the tops of trees using a fully automated cutting sequence. The intended users of this tool are university and government researchers as well as forest companies. They will use the samples to monitor and adjust fertilization in plantations, to collect genetic material, to monitor climate change, or to calibrate models of multispectral imagery.
This tool is attached under the UAV with a rotary joint and has a total length between 8’ and 13’, depending on the use and the species of tree. It is made of carbon fiber rods, which are assembled with plastic seals to form the total length. Located at the bottom of the tool is the metal rotating saw with a diameter of 77 mm. The tool is equipped with a plastic clamp allowing the sample to be approached from the saw and a second plastic clamp, which holds the samples in place after the cutting process. These two clamps are actuated by servomotors.
The tool is controlled by a microcontroller and it is equipped with a full HD camera. Images and control of the clamp are transmitted between the user and the clamp using an FCC-approved electronic transmission device. A screen-enabled remote control allows the user to visualize and control the cutting operation. A lithium-polymer battery powers the tool during the sampling operations.
The DeLeaves Canopy Sampling Tool will be shipped as a complete package including the sampling tool, a remote controller, and batteries in a fitted Polymer Pelican case.
Certain containers may be classified with the articles they are designed to hold, if the requirements of GRI 5(a) are met. In pertinent part, GRI 5(a) states that:
Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long- term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith.
In this instance, the Polymer Pelican case is specially fitted to contain the specific articles. It does not accommodate additional items. The case is entered with the articles it contains and is intended for long-term use. As such, the case meets the requirements of GRI 5(a) and is classified with its contents.
You suggest that the tool be classified 8479.89.6500, 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: Electromechanical appliances with self-contained electric motor: Other.” This office disagrees. Based on the description you provided, the DeLeaves Canopy Sampling Tool is more appropriately classified in subheading, 8479.89.94, HTSUS.
Accordingly, the applicable subheading for the DeLeaves Canopy Sampling Tool will be 8479.89.9499, 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 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 the World Wide Web at https://hts.usitc.gov/current.
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 Denise Hopkins at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division