CLA-2-84:OT:RR:NC:N1:104
Pamela J. Waddell
Central Purchasing LLC
26677 Agoura Road
Calabasas, CA 91302
RE: The tariff classification of an auger from China.
Dear Ms. Waddell:
In your letter dated March 9, 2022, you requested a tariff classification ruling.
The Predator Gas Powered Earth Auger, SKU #57341, is a posthole auger that one person can use and is sold complete with a bit (six-inch diameter by 31” long), and assembly hardware. It measures 11 inches in length, 21 ½ inches in width, 13 3/8 inches in height, and weighs 20.1 lbs. It is powered by a 52-cc gas engine that performs at 2 Horsepower and has a recoil starter. The spiral-shaped bit is rotated at a maximum speed of 320 RPM, while the powerhead applies a torque pressure of 45 ft-lb moving the bit further into the ground. The rotation moves soil to the surface. The auger is designed to create post holes for construction, including fence posts, signs, landscaping, soil sampling, garden planting, etc.
In your request you suggest the auger is properly classified in subheading 8467.89.5060, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor, parts thereof: Other tools: Other: Other: Other, designed for use in agriculture or horticulture.” This office disagrees.
Additionally, you inquire as to whether the subject auger is eligible for duty free treatment under subheading 9817.00.5000, HTSUS, which provides for machinery, equipment and implements to be used for agricultural and horticultural purposes. Based on the information provided, the auger is not specifically dedicated for agricultural or horticultural purposes and therefore is not eligible for duty free treatment under this provision.
The applicable subheading for the Predator Gas Powered Earth Auger, SKU #57341, as described above, will be 8467.89.5090, HTSUS, which provides for “Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor, parts thereof: Other tools: Other: Other: Other.” The rate of duty will be Free.
Products of China classified under subheading 8467.89.5090, HTSUS, unless specifically excluded, are subject to the additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 8467.89.5090, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.
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 Section 301 trade remedy, 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 Denise Hopkins at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division