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The tariff classification of part of an agricultural seeder from Canada
Issued April 1, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N153377 (April 1, 2011)
Tariff classification
HTS codes: 8432.90.0030
Headings: 8432
Product description
The item under consideration has been identified as an agricultural seeding opener. The seeding opener consists of a body, a tip and possibly a sealer plate which is a wear plate that runs on the ground to close the furrow created by the opener, and a seed tube.
CBP rationale
The applicable subheading for the agricultural seeding opener will be 8432.90.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof: Parts: Of seeders…”.
Full text
N153377 April 1, 2011 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8432.90.0030 Irene Cruson, Controller Dutch Industries, Ltd. 300 Portico Drive, Box 568 Pilot Butte, Saskatchewan S0G 3Z0 CANADA RE: The tariff classification of part of an agricultural seeder from Canada Dear Ms. Cruson: In your letter dated March 10, 2011, you requested a tariff classification ruling. The item under consideration has been identified as an agricultural seeding opener. The seeding opener consists of a body, a tip and possibly a sealer plate which is a wear plate that runs on the ground to close the furrow created by the opener, and a seed tube. You state that along with each body you ship the hardware required to attach the body to the shank of the seeding equipment as well as the hardware required to assemble the tube and sealer plate to the body of the knife. This hardware is supplied with each body. It includes bolts, nuts, hose clamp and washers. You additionally state that the included hardware should be considered part of the body because it is required for the proper mounting of the body to the seeding equipment. The applicable subheading for the agricultural seeding opener will be 8432.90.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof: Parts: Of seeders…”. The rate of duty will be Free. 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 http://www.usitc.gov/tata/hts/. 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 Mark Palasek at (646) 733-3013. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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