CLA-2-84:OT:RR:NC:N1:118
William F. Scott
Belco Resources Equipment Division, LLC
401 Jeffreys Road
Rocky Mount, NC 27804
RE: The tariff classification of Rotary Tillers from China.
Dear Mr. Scott:
In your letter dated May 12, 2020 you requested a tariff classification ruling.
The merchandise under consideration is identified as rotary tillers (models TXG, YCT, RXT, RT and CXT). The rotary tillers are used for agricultural tilling of the ground in preparation for planting different types of crops. Each rotary tiller is pulled by a tractor (not included) and powered by a PTO drive shaft. The shaft transfers power to a bladed rotor that rotates to break up the soil. You have stated that the rotary tillers will be imported unassembled, however each shipment will consist of all the parts needed to assemble a finished rotary tiller.
The applicable subheading for the Rotary Tillers (models TXG, YCT, RXT, RT and CXT) will be 8432.80.0080, 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: Other machinery: Other”. The general rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8432.80.0080, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8432.80.0080, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 Anthony Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division