CLA-2-84:S:N:N1:106-880929
Deborah J. Clune
F. H. Federson
Customs Brokers
434 Delaware Avenue
Buffalo, NY 14202
RE: The tariff classification of irrigation systems from Canada
Dear Ms. Clune:
In your letter dated December 2, 1992 on behalf of Les
Industries Harnois Inc., St. Thomas, Quebec, Canada, you
requested a tariff classification ruling. You included
descriptive literature with your request.
There are two types of irrigation systems under
consideration: a flood irrigated growing bench system and a
trickle irrigated growing bench system. Both systems are
designed for and used in greenhouse applications. The flood
irrigated system consists of four basic components: benches,
growing plates, piping and storage tanks. The benches are made
from galvanized steel components and resemble tables without a
table top. They have either a simple fixed top support or a
rolling top support. The rolling system allows for an economic
use of available space. The benches act as a support for the
growing plates which are made from vacuum-molded UV treated
polypropylene plastic and sit on top of the benches. The
greenhouse grower places his plants on top of these plates,
usually in pots or in an unfriable growing medium. The
irrigation is accomplished through PVC and polyethylene piping.
A water/fertilizer mixture is delivered to the plants on the
growing plates from storage tanks and may involve either manually
operated valves or through a controlling system. The growing
plates are "flooded" until the plants are irrigated appropriately
and then drained.
The trickle irrigated growing bench system uses the same
benches as above but the growing plates in this system are made
from expanded galvanized steel plates. Plants are placed on
these plates and are irrigated by irrigation lines, which are
made of polyethylene. Irrigation is accomplished through
drippers attached to the lines which distribute the same quantity
of water to each plant. The irrigation lines are hooked to a
mainline, valves, fertilizer injectors and a pump. The valves
are either manually or electrically controlled. The applicable
subheading for the irrigation systems will be 8424.81.9020,
Harmonized Tariff Schedule of the United States (HTS), which
provides for other irrigation equipment. The duty rate will be
3.7 percent ad valorem.
Goods classifiable under subheading 8424.81.9020, HTS, which
have originated in the territory of Canada, will be entitled to a
free rate of duty under the United States-Canada Free Trade
Agreement (FTA) upon compliance with all applicable regulations.
In the absence of the FTA, these goods would be free of duty
under subheading 9817.00.5000, HTS, as machinery used for
agricultural or horticultural purposes upon compliance with the
actual use requirements of section 10.131 through 10.139, Customs
Regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport