CLA-2-84:OT:RR:NC:N1:104
Jeffrey Orenstein
K&L Gates LLP
1601 K St NW Washington, DC 20006 United States
RE: The tariff classification of a Salt Harvester
Dear Mr. Orenstein:
In your letter dated March 21, 2023, on behalf of your client, Rimpull Corporation, you requested a tariff classification ruling for a “prospective” re-importation of Salt Harvester that was originally manufactured in the United States and exported abroad. We note that you submitted two separate requests for this ruling on March 21, 2023, N331671 and N331674. These requests have been consolidated under N331674 which included both your request together with the supporting documentation.
You submitted descriptive literature which describes the item in question as a self-propelled, custom-engineered machine that “harvests” salt collected from salt lake beds. The machine collects salt from a previously ground surface, performed by a separate grinding machine that is not part of the Harvester, to a depth of approximately 500 millimeters, and loads the salt into separate salt haul trucks. The Salt Harvester is comprised of a milling drum, paddle lift elevator, bucket lift, wash tub, center conveyor, and dual outboard conveyors, which work together to harvest up to 1,000 tons of salt per hour.
In operation, the Harvester’s milling drum is lowered into the previously ground salt, where it breaks up any crust that has formed since being ground by a separate grinding machine. The paddle lift consists of two separate chain and sprocket driven scraper paddles that scrape the ground salt (mixed with water and debris) from the lake bed at an incline and dump the ground salt mixture into a wash tub. The wash tub includes a hydraulically controlled door to allow any excess ground salt mixture to drain back to the lake bed. It can hold up to 3,000 gallons of salt mixture. The bucket lift raises the salt and, in the process, drains unwanted debris and water, drying the salt. At the top, the bucket lift dumps the salt onto the centering conveyor belt. Once the salt is dumped onto the horizontal centering conveyor, the salt can be moved to the right or left side incline conveyors (controlled by the operator) to load the salt into salt haul trailers (which are separate and distinct from the Harvester).
You suggested classifying the Rimpull/Dart model no. SH1000-005 Salt Harvester within subheading 8433.51.0010, Harmonized Tariff Schedule of the United State (HTSUS), which provides for self-propelled combine harvester-threshers. We disagree. Combine harvester-threshers are machines designed to harvest a variety of grain crops. In operation, harvester-threshers of heading 8433 reap and thresh grain, separate the grain from the chaff, and clean it. Furthermore, Explanatory Note (A) to heading 8433, HTSUS, states, in part, that the heading includes machines for the “(h)arvesting of agricultural crops (e.g., reaping, croplifting, gathering, picking, threshing, binding or bundling).” A “crop” is a grown plant, such as grain, vegetables, or fruit. The Salt Harvester under consideration gathers salt, which is a mineral, from a salt lake bed. As such, we find your proposed classification within heading 8433, HTSUS, to be incorrect.
The applicable subheading for each of the salt harvester will be 8479.89.9599, HTSUS, which provides for Machines and mechanical appliances having individual functions, not specified, or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other: Other: Other. The general rate of duty will be 2.5% ad valorem. Because you state the Salt Harvester will be imported to the U.S. when repairs or modifications are required, the country of export and origin is not certain at this time. Accordingly, we have provided the duty rate based upon Column 1 of the HTSUS, which applies to countries having achieved Most Favored Nation status. Other rates may apply depending upon the determined country of origin and actual circumstances of the importation.
Finally, you anticipate that the Salt Harvester would be imported in multiple shipments due to its large size. Regulations covering a single entry/multiple shipments scenario are found in Section 141.58 of Title 19, Customs Regulations. Specifically, this provision includes application procedures and the time limits for the arrival dates. In particular, subsection 148.58(i), entitled “When separate entry and entry summary required,” provides as follows:
When all portions of an entity do not arrive at the port of entry within the time constraints of paragraphs (b)(4)(i) and (ii) of this section, as applicable, a separate entry and entry summary must be filed for each portion that has already arrived, and for each portion that subsequently will arrive on separate conveyances. The merchandise included on each separate entry shall be classified in its condition as imported. Each entry would reflect the quantities, values, classification and rates of duty, as appropriate, of the various components conveyed in each shipment, and not the value or classification of the ordered single entity.
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/current
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 Arthur Purcell at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division