CLA-2-84:OT:RR:NC:N1:118
Zachary Hill
Central Purchasing LLC dba Harbor Freight Tools
26677 Agoura Road Agoura Hills, CA 91302
RE: The tariff classification of a walk-behind cultivator from China
Dear Mr. Hill:
In your letter dated November 29, 2023, you requested a tariff classification ruling.
The item under consideration is identified as an electric walk-behind 80V 10 inch Cultivator, model number 70312. You have stated that the cultivator can till sod and grass, prepare seed beds, and cultivate gardens and flower beds. It can also be used for aerating lawns and soil, weeding, and mixing in fertilizer. The cultivator weighs 13.517 kilograms and incorporates four bidirectional rotating tines and two 8 inch flat-free tires for mobility over rough terrain.
In your submission you suggest that the cultivator be classified in subheading 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. We disagree. The cultivator incorporates two tires and is operated by walking and pushing it from behind. As such, it is specifically provided for elsewhere within heading 8432, HTSUS.
The applicable subheading for the electric walk-behind 80V 10 inch Cultivator, model number 70312, will be 8432.29.0060, HTSUS, which provides for agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof: …cultivators, …: other: cultivators…: walk behind rotary tillers. 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 8432.29.0060, 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 8432.29.0060, 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, including information on exclusions and their effective dates, 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Anthony Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division