The tariff classification of a sprayer from Canada

NY 861413 Mar 25, 1991 CLA-2-84:S:N:N1:106-861413 CATEGORY: Classification TARIFF NO.: 8424.81.1000 Mr. William R. Purcell A.N. Deringer, Inc. Box 33062 Detroit, MI 48232-3062 RE: The tariff classification of a sprayer from Canada Dear Mr. Purcell: In your letter dated March 11, 1991, on behalf of Janzen Equipment Limited, Ruthven, Ontario, Canada, you requested a tariff classification ruling. You have submitted descriptive literature. The Janzen crop sprayers are high capacity appliances that are used to spray liquids upon agricultural fields. The sprayers feature 4-wheel drive with a Sunstraud hydrostat and 3-speed transmission, a Raven SCS 4501 spray monitor, tank sizes that range from 500 gallons to 1,600 gallons, boom widths to 100 feet, high volume spray jet actions, and an air-conditioned cab for operator comfort and safety. The applicable subheading for the Janzen crop sprayers will be 8424.81.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for agricultural or horticultural sprayers (except sprayers, self-contained, having a capacity not over 20 liters). The rate of duty will be free. 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