The tariff classification of a manure spreader truck from Canada

N321696 October 7, 2021 CLA-2-87:OT:RR:NC:N2:201 CATEGORY: Classification TARIFF NO.: 8705.90.0080 Ms. Amy Lauziere A.N. Deringer, Inc. 173 West Service Road Champlain, New York 12919 RE: The tariff classification of a manure spreader truck from Canada Dear Ms. Lauziere: In your letter dated September 21, 2021, you requested a tariff classification ruling on behalf of your client, J. Bond & Sons, Ltd. (dba JBS Equipment), located in British Columbia, Canada. The item under consideration has been identified as a Manure Spreader Truck, which consists of a truck and truck mounted manure spreader. You state that they will be permanently conjoined to become a complete specialized vehicle at JBS Equipment’s facility in Canada, prior to import into the United States. You provided a listing of the truck cab and chassis components. In your request, you state that this truck mount manure spreader is designed with a spreading pattern up to 80 feet of radius from the beaters. A hydraulic guillotine gate allows manure flow to be controlled while spreading on farm fields. There are two different hydraulic systems available: Basic economic controls, or Hydraulic piston pump with GPS feed rate controls. You state that both hydraulic systems come standard with a Vertimax attachment with dynamically balanced twin vertical augers. During construction, the manure spreader is bolted to the truck frame using twenty (20) M24 bolts fastened to 600 ft lbs. of torque that would require special tools to either install or remove. The Truck Mount Manure Spreader is attached to the truck chassis using mounting plates, U-bolts, and welded tabs. A permanent control box for the manure spreader is installed into the truck cab. During construction, there are a multitude of drive shafts connecting moving parts between the box and truck which, in your opinion, permanently “marry” the spreader and the chassis. In addition, electrical connections between the manure spreader box and truck chassis are installed. In your request, you suggest that the Manure Spreader Truck be classified within subheading 8705.90.0080, Harmonized Tariff Schedule of the United States, (HTSUS). We agree. The applicable subheading for the Manure Spreader Truck will be 8705.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, wreckers, mobile cranes, fire fighting vehicles, concrete mixers, road sweepers, spraying vehicles, mobile workshops, mobile radiological units): Other: Other”. 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 the 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 Matthew Sullivan at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division