The tariff classification of agricultural sprayers and floaters from unspecified countries

N362351
June 25, 2026
CLA-2-87:OT:RR:NC:N2:201
CATEGORY: Classification
TARIFF NO.: 8705.90.0080
Mr. Shawn Beckett CNH 711 Jorie Boulevard Oak Brook, IL 60523 RE: The tariff classification of agricultural sprayers and floaters from unspecified countries Dear Mr. Beckett: In your letter dated June 15, 2026, you requested a tariff classification ruling. The items under consideration have been identified as five (5) models of self-propelled agricultural sprayers and floaters. You state that these machines are specifically engineered and designed for spraying fertilizers, chemicals, pesticides, herbicides, manure, and other agricultural materials over farmland. Sprayers are designed primarily for flat or gently sloped terrain and feature: Large-capacity liquid tanks; High-clearance booms; Agricultural spraying systems optimized for efficient field coverage; and Integrated pumping and application systems. These machines are used primarily for liquid or liquid/dry agricultural applications. Floaters are specifically designed for uneven, soft, or difficult terrain and feature: Raised chassis systems; Wide wheels or tracks for flotation and stability; Capabilities for liquid, granular, or combined applications; and Large-capacity tanks and co-application systems. Floaters are engineered to maintain consistent spraying and dispersal performance in rugged agricultural environments.

The first item under consideration has been identified as the Case Titan Floater 4040. The Titan 4040 has the following features: Fertilizer and Manure sprayer Tank Size: 1800 Gallons Horsepower: 340 Rated HP, 370 Maximum HP Boom: Rear Mounted Width: 3.7 Meters Length: 72 Feet to 90 Feet The second item under consideration has been identified as the Case Titan Floater 4540. The Titan 4540 has the following features: Fertilizer and Manure sprayer Tank Size: 1800 Gallons Horsepower: 340 Rated HP, 370 Maximum HP Boom: Rear Mounted Width: 3.7 Meters Length: 72 Feet to 90 Feet The third item under consideration has been identified as the Case Patriot 3250. The Case 3520 has the following features: Fertilizer and chemicals sprayer Tank Size: 800 gallons or 1000 gallons Horsepower: 285 Rated HP, 309 Peak HP Speed Range: 0-32 MPH Boom: Rear mounted 60/90 ft / 60/100 ft. / 60/90/120 ft. / 66/120 ft. / 66/132 ft., and 69/135 f The fourth item under consideration has been identified as the New Holland Guardian Sprayer SP275F. You did not provide any specifications for this subject vehicle. The fifth item under consideration has been identified as the New Holland Guardian SP370F. The Guardian SP370F has the following features: Tank Size: 1200, 1400 or 1600 gallons Horsepower: 328 Rated, 369 Peak HP Top Speed: 19.88 MPH Boom: Front mounted Boom Widths (Feet) Mono Boom: 90/60, 100/60 or 120/70) Truss Boom: 120/73, 132/73 or 135/73 Spray-Air Boom: 90, 100 or 120 In your letter, you suggest the applicable subheading for the Case Patriot, Case Titan, and New Holland Guardian models to be 8424.49.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying

liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Agricultural or horticultural sprayers: Other.” We disagree. The Explanatory Notes (ENs), while not legally binding, may be consulted to aid in classification. The ENs to heading 8424 state that “…the heading also includes mobile spraying machines in which the motor providing the power for pumping or spraying can also be geared to provide a limited movement of the apparatus for working purposes, but it does not include machines constituting true vehicles within the meaning of heading 8705.” Heading 8424 covers the mechanical spraying appliances themselves rather than the self-propelled vehicle carrying them. While the spraying components on the vehicle are akin to sprayers of heading 8424, the entire machine as an imported whole is considered a multi-functional agricultural vehicle. Accordingly, heading 8424 is excluded from consideration. The applicable subheading for the Case Titan Floater models 4040, 4540, the Case Patriot 3250, New Holland Guardian models SP275F, and SP370F 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 general rate of duty will be Free. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.

This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Matthew Sullivan at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division