The tariff classification of a sawdust blower from Canada

NY 856055 Oct 4, 1990 CLA-2-84:S:N:N1:106-856055 CATEGORY: Classification TARIFF NO.: 8414.59.8060 Mr. Dave Walser Arthur J. Humphreys, Inc. P.O. Box 249 Sumas, WA 98295 RE: The tariff classification of a sawdust blower from Canada Dear Mr. Walser: In your letter dated August 22, 1990, on behalf of Mid Valley Mfg. Inc., Abbotsford, B.C., Canada, you requested a tariff classification ruling for prospective shipments of a sawdust blower. You have submitted descriptive literature. The sawdust blower is a bin with an auger and an attached blower. The product hooks up to the three point hitch of a farm tractor. Hydraulics power the auger and the tractor's power- take-off powers the fan. The sawdust blower is exclusively used to blow sawdust into cow stalls. The sawdust becomes part of the bedding on which the cows lay. The applicable subheading for the sawdust blower will be 8414.59.8060, Harmonized Tariff Schedule of the United States (HTS), which provides for centrifugal fans and blowers. The rate of duty will be 4.7 percent ad valorem. Goods classifiable under subheading 8414.59.8060, HTS, which originated in the territory of Canada, will be entitled to a 2.8 percent rate of duty under the United States-Canada Free Trade Agreement upon compliance with all applicable regulations. Subheading 9817.00.50, HTS, free of duty, covers machinery, equipment and implements to be used for agricultural or horticultural purposes. In the alternative, subject to actual use certification in keeping with sections 10.131-10.139 of the Customs Regulations, the sawdust blower would be classifiable in subheading 9817.00.50, HTS. 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 letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport