The tariff classification of solar mole chasers from China

N282974 February 23, 2017 CLA-2-85:OT:RR:NC:N4:112 CATEGORY: Classification TARIFF NO.: 8543.70.9960 Heidar Nuristani Sr. Trade Compliance Specialist Harbor Freight Tools 26541 Agoura Rd Calabasas, CA 91302 RE: The tariff classification of solar mole chasers from China Dear: Mr. Nuristani In your letter dated January 27, 2017, you requested a tariff classification ruling. The items in question are referred to as solar mole chasers (Item # 94661 and Item # 61708). Both item numbers are solar mole chasers consisting of a thirteen inch long spike/post and an amorphous solar panel in a plastic housing. The items are powered by an AA nickel cadmium solar rechargeable battery. An ON/OFF button is located beneath the head. The mole chasers are designed to repel burrowing pests such as moles, gophers and other rodents in gardens, lawns, golf courses or any places plagued by moles by emitting a sonic pulse and tone every 30 seconds. The devices cover 6000 square feet. The applicable subheading for the solar mole chasers (Item # 94661 and Item # 61708) will be 8543.70.9960, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter…: Other machines and apparatus: Other: Other: Other: Other.” The rate of duty will be 2.6% ad valorem. Additionally, you requested the solar mole chasers be considered, in the alternative, classified under subheading 9817.00.5000, HTSUS, as “Machinery, equipment and implements to be used for agricultural or horticultural purposes.” In order for machinery to fall within the special provisions of subheading 9817.00.5000, HTSUS, the article in question must not be excluded from the heading under Section XXII, Chapter 98, Subchapter XVII, U.S. Note 2, HTSUS. As stated, the solar mole chasers are provided for under subheading 8543.70.9960, HTSUS. This subheading is excluded from classification in subheading 9817.00.50, HTSUS, by operation of Section XXII, Chapter 98, Subchapter XVII, U.S. Note 2(u).   Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current. 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 Steven Pollichino at Steven.Pollichino@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division