CLA-2-84:RR:NC:N1:106
Mr. Nathaniel Taylor
Ellis, Li & McKinstry, PLLC
2 Union Square
601 Union Street, Suite 4900
Seattle, WA 98101-3906
RE: The tariff classification of fertilizer spreader tire and wheel assemblies from China.
Dear Mr. Taylor:
In your letter dated may 29, 2008 on behalf Marathon International, LLC, you requested a tariff classification ruling. You included a description and photos with your request.
The merchandise at issue is referred to as two wheel and tire assemblies designed and imported in order to be installed and used on agricultural spreaders. The first assembly consists of a solid polyurethane tire which is mounted on a ten inch steel wheel that has a steel bushing. The assembly will be used on a “Newer Spreader®” which is designed as a small, pull behind spreader for horse manure to be used on fields as fertilizer. The second assembly consists of a pneumatic rubber tire which is mounted on either a four or six inch plastic wheel that has a custom bore. This assembly will be used on “Spyker®” spreader which is designed for fertilizers and other agricultural materials. The “Spyker®” spreaders vary by model as to being designed to be pulled or hand pushed.
The applicable subheading for the fertilizer spreader tire and wheel assemblies will be 8432.90.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for agricultural,…machinery for soil preparation or cultivation;…parts thereof: parts, of seeders, planters, manure spreaders and fertilizer distributors. The general 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