Ms. Debbie Brule
Global Transportation Services Inc.
18209 80th Ave So.
Kent, Washington 98032
RE: The tariff classification of a drag harrow from China
Dear Ms. Brule:
In your letter dated November 20, 2019, on behalf of your client BAC Industries, Inc. you requested a tariff classification ruling on a drag harrow. You have also indicated that you are requesting clarification on whether this item is eligible for exclusion from the China Trade Remedy duty under 9903.88.17. Photographs and advertising literature were submitted for our review.
The article under consideration is identified as the ATV-07DWD drag harrow. The subject drag harrow is used for leveling and grading soil or gravel and/or for breaking up soil in driveways, yards and parking lots.
You have indicated in your letter that the ATV-07DWD drag harrow is constructed of 2 inches by 3 inches heavy-duty steel. The frame is 84 inches wide and is fitted with 14 adjustable teeth and an adjustable rear blade. The item can support up to 200 pounds of extra weight for added leverage and depth. The drag harrow is to be hitched and towed by an ATV, UTV or tractor.
You suggested classifying the item within heading 8432, 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. The item, however, has neither mechanical nor electrical features. Consequently, we do not consider it machinery classifiable in heading 8432, HTSUS. This determination is congruent with New York Rulings N291577 and N291578, which classified similar merchandise under heading 7326, HTSUS, which provides for other articles of iron or steel.
The applicable subheading for the ATV-07DWD drag harrow will be 7326.90.8688, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent ad valorem.
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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7326.90.8688, 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., 9903.88.03, in addition to subheading 7326.90.8688, 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.
The article in question may be eligible for an exclusion from the Section 301 tariffs, however, that determination will be made independently of the tariff classification ruling. For further information
on admissibility please contact your assigned Customs Center for Excellence & Expertise office prior to importation of the goods.
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 Ann Taub at [email protected]
Steven A. Mack
National Commodity Specialist Division