CLA-2-84:RR:NC:4:102 A83156
Mr. Dwight C. Morrison
A.N. Deringer, Inc.
#1, 14th Street, Unit #6
P.O. Box 1568
Blaine, WA 98230
RE: The tariff classification of the StallVac Barn Cleaning System from Canada, Japan and the
U.S.
Dear Mr. Morrison:
In your letter dated May 8, 1996, on behalf of your client, Equus Industries, Inc., you
requested a tariff classification ruling.
The item at issue is known as the StallVac Barn Cleaning System. The system is intended
to be used on agricultural farms for cleaning stalls and barns. The central power unit of the system
is a centrifugal blower powered by either an electric, gas, propane or diesel engine. The blower is
connected, in turn, to a vacuum pipe system installed in the farm building. Vacuum outlets are
positioned throughout the building. The farmer opens an outlet closest to the area to be cleaned
and connects a flexible hose to the outlet. The waste material is picked up, travels through the pipe
system, through the blower, and ultimately discharged onto an outdoor pile. For purposes of this
ruling, we assume that the complete system will be imported in a single shipment.
The applicable subheading for the StallVac Barn Cleaning System will be 8428.20.0010,
Harmonized Tariff Schedule of the United States (HTS), which provides for other lifting,
handling, loading or unloading machinery; pneumatic conveyors. The rate of duty will be 1.2
percent ad valorem.
Machinery, equipment and implements to be used for agricultural or horticultural purposes
are provided for under the special classification provision of subheading 9817.00.5000, HTS.
Upon compliance with the actual use requirements of Section 10.131 - 139 of the Customs
Regulations, the StallVac Barn Cleaning System would be classifiable in subheading 9817.00.5000, HTS, and would be free of
duty.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations
(19 C.F.R. 177).
A copy of this 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 Karl J. Riedl at 212-466-5493.
Sincerely,
Roger J. Silvestri
Director
National Commodity Specialist Division