CLA-2-84:OT:RR:NC:N1:118
Ms. Sandra L. Roberts
Ardisam, Inc.
1160 8th Avenue
Cumberland, WI 54829
RE: The tariff classification of a drill-powered cultivator from China.
Dear Ms. Roberts:
In your letter dated February 10, 2020, you requested a tariff classification ruling.
The imported merchandise is described as a drill-powered cultivator. It is used to cultivate the soil or remove weeds in gardening activities. The cultivator incorporates a hex shaft, which allows it to be connected to a hand-held electric drill. The drill is powered by a Lithium-ion (Li-ion) battery, which in turn powers the cultivator. When assembled without the drill, the cultivator measures approximately 130 cm x 22 cm x 40 cm. You have stated that the cultivator will be imported and sold without the electric drill.
The applicable subheading for the drill-powered cultivator will be 8432.29.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof: …cultivators, …: other: cultivators…: other. The general rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8432.29.0080, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 8432.29.0080, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 Anthony E. Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division