CLA-2-84:RR:NC:1:103 G87919
Mr. James F. Morgan
PBB Global Logistics
883-D Airport Park Road
Glen Burnie, MD 21061
RE: The tariff classification of various horticultural machines from Holland
Dear Mr. Morgan:
In your letter dated Feb. 26, 2001 on behalf of Nexus Corporation you requested a tariff classification ruling.
With your inquiry you submitted descriptive literature on various machines used to automate the handling of potted plants in greenhouses. You inquired about the following specific machines:
Container conveyor system – a steel roller conveyor which is placed in the greenhouse and used to transport aluminum containers. It incorporates pneumatic lifters to raise an individual container so that the container may be wheeled laterally along a storage rail system.
Aluminum containers – wheeled, stackable containers (also referred to as greenhouse benches) formed from welded aluminum extrusions which hold rows of potted plants. The containers come in a range of sizes, all of which exceed 300 liters in capacity.
Container cleaner – a machine which automatically washes a container, turning it over as it does so.
Overhead crane – a crane running along overhead rails which is used to stack and/or destack empty aluminum containers.
Pot loader – a machine which automatically lifts a row of potted plants and places them into, or removes them from, a container.
In your letter you suggested that all of these items may be classifiable in subheading 9817.00.50, Harmonized Tariff Schedule of the United States (HTS), a duty-free provision for machinery, equipment and implements to be used for agricultural or horticultural purposes. However, none of the individual components of a complete mobile benching system answers to a particular agricultural or horticultural purpose but only performs a particular non-horticultural function, for example, transporting. It is the complete mobile benching system, with its array of apparatus and machinery, which satisfies the horticultural purpose. Since none of the individual components are machinery, equipment or implements to be used for an agricultural purpose (none of them is the complete mobile benching system), no consideration could be given to classification of any of the components in heading 9817.00.50, HTS. For more information on this special classification provision, you may go the Customs website at the following address and look for the Informed Compliance Publication on the Agricultural Actual Use Provisions at: http://www.customs.ustreas.gov/impoexpo/informtx.htm.
The applicable subheading for the conveyor system will be 8428.39.0000, Harmonized Tariff Schedule of the United States (HTS), which provides other continuous-action elevators and conveyors, for goods or materials: other. The rate of duty will be free.
The applicable subheading for the aluminum containers will be 7611.00.0090, HTS, which provides for aluminum reservoirs, tanks, vats and similar containers, for any material…. of a capacity exceeding 300 liters….: other. The rate of duty will be 2.6 percent ad valorem.
The applicable subheading for the container cleaning machine will be 8422.20.0000, HTS, which provides for machinery for cleaning or drying bottles or other containers. The rate of duty will be free.
The applicable subheading for the overhead crane will be 8426.11.0000, HTS, which provides for overhead traveling cranes on fixed support. The rate of duty will also be free.
Finally, the applicable subheading for the pot loading machine will be 8422.30.9040, HTS, which provides for machinery for filling….bottles, cans or similar containers: machines for filling, whether or not capable of performing other operations: other. The rate of duty will again be free.
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 Alan Horowitz at 212-637-7027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division