The tariff classification of environmental screens from Spain

NY J87839 August 12, 2003 CLA-2-84:RR:NC:MM:106 J87839 CATEGORY: Classification TARIFF NO.: 8436.99.0090 Mr. Ray Reynolds Lee Hardeman Customs Broker, Inc. P.O. Box 45545 Atlanta, GA 30320 RE: The tariff classification of environmental screens from Spain Dear Reynolds: In your letter dated August 1, 2003, on behalf of Benitex Corp., you requested a tariff classification ruling. You submitted samples and descriptive literature with your request. The 5 environmental screens at issue are the BeniShade 47%, 55%, 63%, 73% and 80%. The percentages represent shade ratings and are designed for different crops. The shading materials are intended to control the solar radiation, temperature and environmental conditions in a greenhouse. They are imported in the form of rolls of approximately 500 yards and are cut to shape and size after importation based on the size of a particular customer’s greenhouse. According to Mr. Peter Baugh of Benitex, who spoke to National Import Specialist (NIS) Patrick Wholey of my staff, these environmental screens are used solely as part of a shade and heat retention system. Following the dictates of Ludvig Svensson (U.S) Inc. v. United States, 23 CIT, 62 F. Supp. 2nd 1171 (1999), environmental screens whose only commercial use is as part of a shade and heat retention system are to be classified as parts of such systems. Shade and heat retention systems consist of the screens along with drive motors, cables, aluminum and steel supports, brackets, pulleys, fasteners, and support wires. These systems were held to be agricultural machinery. The applicable subheading for the environmental screens at issue will be 8436.99.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of other agricultural or horticultural machinery. The rate of duty will 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 NIS Wholey at 646-733- 3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division