NY 862608: The tariff classification of the Drill Fill from Canada

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                   NY 862608

                                  May 10, 1991


CLA-2-84:S:N:N1:103 862608  

CATEGORY:  Classification

TARIFF NO.: 8428.90.0090; 9817.00.5000  

Mr. Jim Masloski
Norman G. Jensen, Inc.
P.O. Box 638
Pembina, ND 58271

RE:  The tariff classification of the Drill Fill from Canada

Dear Mr. Masloski:

     In your letter dated April 16, 1991 on behalf of Haul All
Industries Ltd. you requested a tariff classification ruling.  

     The Drill Fill is a machine used to store and transfer seed
or fertilizer to various types of agricultural equipment, such as
seeders and discers, in order to keep that equipment fully
loaded.  The Drill Fill consists of a welded steel box whose
inner surfaces are coated with epoxy to protect it from rust and
corrosion.  Each box contains two storage chambers and two non-
plugging augers which carry the material out of the chambers and
feed it via flexible tubes to the agricultural machinery.  A
cleanout port is located at the bottom of each chamber so that a
person can clean the unit.  The Drill Fill is intended to be
mounted on the frame of a truck, and power for the augers is
derived from the truck's battery.

     The applicable subheading for the Drill Fill will be
8428.90.0090, Harmonized Tariff Schedule of the United States
(HTS), which provides for other lifting, handling, loading or
unloading machinery: other machinery: other: other.  The duty
rate will be 2 percent ad valorem.
     
     Goods classifiable under subheading 8428.90.0090, HTS, which
have originated in the territory of Canada, will be entitled to a
0.8 percent rate of duty under the United States-Canada Free
Trade Agreement (FTA) upon compliance with all applicable
regulations.

     Subheading 9817.00.5000, HTS, is the provision for
machinery, equipment and implements to be used for agricultural
or horticultural purposes.  If a Drill Fill is used in
agricultural pursuits, and the end-user can provide the
documentary evidence as outlined in Sections 10.131-10.139 of the
Customs Regulations, then it would be classifiable in subheading
9817.00.5000 and free of duty.       

     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