CLA-2-84:RR:NC:MA:106 A82564
Mr. Hilary Brown
Macfarms of Hawaii, Inc.
SR Box 25
Captain Cook, HI 96704
RE: The tariff classification of a tree shaking harvester, tractor and spare parts from Australia
Dear Mr. Brown:
In your letter dated April 10, 1996 you requested a tariff classification ruling. You included photographs with your request.
The tree shaking harvester consists of a shaking mechanism, a trampoline catching mat and a receiving bin. The shaking mechanism and the catching mat are attached frontally to the hydraulic system of a Fendt 380 tractor, which is a diesel-powered four wheeled tractor with a 3 point hitch and an 80 horsepower PTO. The receiving bin is mounted to the 3 point hitch on the rear of the tractor and is raised and lowered by the hitch for offloading purposes, aided by hydraulic cylinders to open and close the bin's hatch.
In operation the harvester, as transported by the tractor, proceeds from tree to tree. As each tree is engaged by the shaker, the trampoline catching mat is activated to encircle the underside of the tree's canopy. The shaker head is then activated to clamp the tree trunk and provide the necessary shaking force to dislodge the tree's produce, in your case, macadamia nuts. The fallen nuts fall to the base of the catching mat where a conveying auger transfers them to the hydraulically-powered tipping receival bin. From there the crop is transferred to a crop hauling vehicle.
The applicable subheading for the tree shaking harvester, which includes the shaker, the catching mat and the receiving bin, will be 8433.59.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for other harvesting machinery. The rate of duty will be free.
The applicable subheading for the Fendt 380 tractor will be 8701.90.1040, HTS, which provides for other tractors suitable for agricultural use. The rate of duty will be free.
You also inquired about the classification of spare parts to be imported with this equipment. Your inquiry does not include enough information to classify these goods. In general, however, parts which are goods included in any of the headings of chapters 84 and 85 are classified in their respective headings. Therefore, for example, the fuel filters you mention are probably classified in subheading 8421.23.000, HTS, while the air filters you mention are probably classified in subheading 8421.31.0000, HTS. Other parts, if not excluded from Section XVI or Chapter 84 and if suitable for use solely or principally with a particular kind of machine are classified with the machine. Following this principle, spare parts for the macadamia nut harvester which are not specifically provided for, like the filters above, are generally classifiable in the provision for parts of other agricultural machinery in subheading 8433.90.5040, HTS. The rate of duty is also free. However, caution should be exercised that any particular spare part is not excluded from Chapter 84 by operation of Section XVI Note 1 or Chapter 84 Note 1. Similar care should be exercised with spare parts for the tractor, which is governed by Section XVII and Chapter 87 legal notes.
Further to the classification of spare parts, subheading 9817.00.60, HTS, provides for parts to be used in agricultural or horticultural machinery provided for in headings 8432, 8433, 8434 and 8436. Any parts which are to be used with the harvester, which is itself classified in heading 8436, would be eligible for duty-free treatment under subheading 9817.00.60 if they are alternatively classified in a dutiable provision and are not excluded from classification in 9817.00.60 by operation of Ch.98, Subchapter XVII notes.
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 Patrick J. Wholey at 212-466-5668.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division