CLA-2-84:RR:NC:MM:106 D84963
Mr. Dave Phillips
Air-Tec America Inc.
516 E 5th Street
Goodland, KS 67735
RE: The tariff classification of nozzles and controllers for
agricultural sprayers from the United Kingdom
Dear Phillips:
In your letter dated November 16, 1998 you requested a
tariff classification ruling. You included descriptive
literature and a sample of the nozzles with your request.
The subject nozzles and controllers are equipment to be
retrofitted to existing agricultural sprayers. The nozzles are
to be used to apply herbicides and insecticides to their target
by forming a fan-shaped spray pattern using compressed air
injected into the spray solution to control drift and to give
better product coverage. The nozzles are completely passive and
do not incorporate any mechanical features.
Regarding the controllers, the Airtec Quality Controller,
you submitted descriptive literature and a sheet with a picture
of its front panel. The controller is "supplied to a customer
who already has a flow regulation system of some sort..." By its
use, "the air pressure is regulated automatically according to
the liquid pressure and the pressure differential required to
achieve the correct spray quality." For a given liquid pressure,
the device will cause an air pressure control valve to open or
close so that the appropriate air pressure will be arrived at and
then maintained in the appropriate range. It has inputs for
sensors that send it signals proportionate to the pressure of the
liquid and of the air. These inputs, plus the Controller, form a
feedback loop, periodically comparing the air pressure to the
desired level and then affecting that pressure, if needed, by
causing it to increase or decrease. From the specifications, we
take it that the valves are not part of this Controller. It has
other functions, including various audible alarms and several
optional manual controls, but the air pressure regulation, which
is per se covered by HTS heading 9032, is at least as important
and as costly to manufacture into the controller as those covered
by any other heading which appears earlier in the HTS.
The applicable subheading for the nozzles will be
8424.90.8085, Harmonized Tariff Schedule of the United States
(HTS), which provides for other parts of mechanical appliances
for projecting, dispersing or spraying liquids or powders. The
rate of duty will be 0.7 percent ad valorem.
The applicable subheading for the Airtec Quality Controller
will be 9032.20.0000, HTS, which provides for automatic
regulating or controlling instruments and apparatus: manostats.
The rate of duty will be 2.3 percent ad valorem.
Machinery, equipment and implements to be used for
agricultural or horticultural purposes are provided for under the
special classification provision of subheading 9817.00.5000, HTS.
Upon compliance with the actual use requirements of Section
10.131-139 of the Customs Regulations, the controllers would be
classifiable in subheading 9817.00.5000, HTS, and would be free
of duty. The nozzles are not eligible for the duty free
provision for parts of certain agricultural machinery,
9817.00.6000, HTS, because they are not parts of the machinery
enumerated in that heading.
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
Patrick J. Wholey at 212-466-5668.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division