The tariff classification of insect screens from Spain
Issued August 13, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8436.99.0090
Headings: 8436
Product description
You submitted samples and descriptive literature with your request. The products at issue are described as insect screens for the protection of crops in greenhouses from plaques of insects and come in different constructions to prevent the passage of specific insects. The products are manufactured from high-density polypropylene. 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 insect screens are used solely as part of a pest control system. Following the dictates of Ludvig Svensson (U.S) Inc. v. United States, 23 CIT, 62 F. Supp. 2nd 1171 (1999), insect screens whose only commercial use is as part of a pest control system are to be classified as parts of such systems. These systems were held to be agricultural machinery.
CBP rationale
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.
Full text
NY J87840 August 13, 2003 CLA-2-84:RR:NC:MM:106 J87840 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 insect 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 products at issue are described as insect screens for the protection of crops in greenhouses from plaques of insects and come in different constructions to prevent the passage of specific insects. The products are manufactured from high-density polypropylene. 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 insect screens are used solely as part of a pest control system. Following the dictates of Ludvig Svensson (U.S) Inc. v. United States, 23 CIT, 62 F. Supp. 2nd 1171 (1999), insect screens whose only commercial use is as part of a pest control system are to be classified as parts of such systems. 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
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