The tariff classification of a verti-drain from theNetherlands

NY 857636 Nov 27, 1990 CLA-2-84:S:N:N1:106-857636 CATEGORY: Classification TARIFF NO.: 8432.80.0000 Mrs. Inge Hamid-Hardenberg Royal Netherlands Embassy 4200 Linnean Avenue, N.W. Washington, D.C. 20008 RE: The tariff classification of a verti-drain from the Netherlands Dear Mrs. Hamid-Hardenberg: In your letter dated October 26, 1990, on behalf of Redexim bv, the Netherlands, you requested a tariff classification ruling. You have submitted a descriptive brochure. The model 001.060 is a pedestrian operated verti-drain that has two wheels, two handlebars (with control and brake), and can be equipped with either solid or hollow tines. The machine is powered by a 7 horsepower motor. This model punches 12 mm diameter steel tines up to 15 cm deep, penetrating the soil pan to greatly improve vertical drainage. At the same time the unique movement of the tines creates a total shattering effect of the compacted sub soil. The result is a well aerated soil environment which allows the development of deeper, stronger and healthier root systems. This model verti-drain weighs 285 kg and has a working speed of one km per hour. The applicable subheading for the model 001.060 verti-drain will be 8432.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other agricultural, horticultural or forestry machinery for soil preparation or cultivation. 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