CLA-2-84:OT:RR:NC:N1:104
Patrick J. Trainham
Bay Brokerage Inc.
42832 State Route 12
Alexandria Bay, NY 13607
RE: The tariff classification of aerial pesticide spraying, solid dispersal, and firefighting spraying systems
from Brazil
Dear Mr. Trainham:
In your letter dated September 4, 2025, on behalf of your client, Turbine Conversions, you requested a tariff
classification ruling on three spraying and dispersal systems designed to be used with aircraft.
You state that the three systems are designed exclusively for integration into agricultural aircraft and have no
function outside of aviation. They are used for agricultural operations (crop protection, solid spreading,
seeding), public health (mosquito and vector control), and wildfire suppression.
The first product is a liquid pesticide spraying system for spraying pesticides or liquid fertilizers, forming a
curtain of fine droplets over the crop. The system is comprised of a hopper (central product tank), the
dump/gate box linking the tank to the spray system, and the spray set itself under the fuselage.
The second product is a solid granule or seed dispersal system. The system uses a two-stage process to
release and disperse solid fertilizers, seeds, or biological agents in granule or powder form: (1) a gate box
(dosage) beneath the hopper, and (2) a wing-mounted disperser that transforms the metered flow into a
uniform lateral swath.
The third product is a firefighting gate system, comprising a system of doors or gates that open to release and
pour water or chemical retardant from the aircraft over fires in a controlled manner.
You suggest classifying the complete liquid spraying systems, solid dispersal systems, and aerial firefighting
gates in heading 8808, Harmonized Tariff Schedule of the United States (HTSUS). However, heading 8808
does not exist. Based on the description of the heading you provide, we assume that you intended to cite
heading 8807, HTSUS, which provides for “Parts of goods of heading 8801, 8802, or 8806: Other parts of
airplanes, helicopters or unmanned aircraft: Other.” As a result, we will address the applicability of heading
8807, HTSUS, to the subject systems.
The courts have considered the nature of “parts” under the HTSUS, and two distinct though not inconsistent
tests have resulted. In Bauerhin Technologies Ltd. Partnership, & John V. Carr & Son, Inc. v. United States,
110 F.3d 774 (Fed. Cir. 1997), the court stated that an imported item is not a part if it is “a separate and
distinct commercial entity.” In United States v. Willoughby Camera Stores, Inc., 21 CCPA 322, 324, T.D.
46,851 (1933), the court decided that “For tariff purposes, a part is an integral, constituent component of
another article necessary to the completion of the article with which it is used, and which enables that article
to function in the manner for which it was designed.” The subject systems are distinct mechanical equipment
that have specific functions of spraying and dispersing. Furthermore, they are optional additions to the
aircraft depending on the demands of the user. The aircraft is complete in its function and use with or without
the systems at issue. Therefore, the spraying systems, solid dispersal systems, and aerial firefighting gates are
“separate and distinct commercial entities” and not integral components of the aircraft. Thus, they do not pass
the “part” tests set forth by the above court cases.
Moreover, Additional U.S. Rule of Interpretation 1(c) states that “In the absence of special language or
context which otherwise requires . . . a provision for parts of an article covers products solely or principally
used as a part of such articles but a provision for ‘parts’ or ‘parts and accessories’ shall not prevail over a
specific provision for such part or accessory.” Considering that the spraying systems, solid dispersal systems,
and aerial firefighting gates are more specifically provided for elsewhere in the nomenclature, classification
of the subject systems in heading 8807, HTSUS, is precluded.
The applicable subheading for the liquid spraying system will be 8424.49.0000, HTSUS, which provides for
“Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or
powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand
blasting machines and similar jet projecting machines; parts thereof: Agricultural or horticultural sprayers:
Other.” The general rate of duty will be 2.4 percent ad valorem.
The applicable subheading for the solid dispersal systems and aerial firefighting gates 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.” The general rate of duty will be 2.5 percent ad valorem.
Effective August 6, 2025, Executive Order 14323 imposed additional duties on products from Brazil. At this
time, products of Brazil provided by heading 9903.01.77, except for products described in headings
9903.01.78 – 9903.01.83, will be subject to an additional ad valorem rate of duty of 40 percent. At the time
of entry, you must report the Chapter 99 heading applicable to your product classification, i.e., 9903.01.77, in
addition to subheading 8424.49.0000 and 8479.89.9599, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Brazil will be
subject to an additional ad valorem rate of duty of 10 percent. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.02.09, in addition to subheadings
8424.49.0000 and 8479.89.9599, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
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,
(for)
Denise Faingar
Acting Director
National Commodity Specialist Division