The tariff classification of a broadcast spreader from Taiwan

NY K85018 April 30, 2004 CLA-2-84:RR:NC:1:104 K85018 CATEGORY: Classification TARIFF NO.: 8479.89.9897 Ms. Lisa Pietz Kuehne & Nagel, Inc. 822 James Record Road, Suite A Huntsville, AL 35824-1524 RE: The tariff classification of a broadcast spreader from Taiwan Dear Ms. Pietz: In your letter dated March 31, 2004 on behalf of PlantMates, Inc. of Gallatin, Tennessee you requested a tariff classification ruling. A sample has been provided of Broadcast Spreader Model 76300. You state that it is sold to wholesale distributors in the agricultural industry. This spreader has a 25-lb. capacity canvas bag attached to a plastic base, a hand crank, zinc alloy gears, distribution rate gate, and a plastic distribution plate. In operation, a user fills the canvas bag with seed, fertilizer or the like, adjusts the bag’s shoulder strap and the stainless steel distribution rate gate, and turns the hand crank. The product falls from the bag through the rate gate onto a distribution plate which centrifugally distributes (broadcasts) the product outward. Your sample will be returned as requested. You suggest classification of the Broadcast Spreader under HTS subheading 9817.00.5000 which provides for machinery, equipment and implements to be used for agricultural or horticultural purposes. Section XXII, Subchapter XVII covers other special classification provisions including 9817.00.50. U.S. Note 2(t) to Subchapter XVII indicates that the provisions of heading 9817.00.50 do not apply to articles provided for in subheading 8479.89. The applicable subheading for the Model 76300 Broadcast Spreader will be 8479.89.9897, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions not specified or included elsewhere in this chapter: other machines and mechanical appliances: other: other. The rate of duty will be 2.5 percent. 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 Robert Losche at 646-733-3011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division