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NY 889374




September 2, 1993

CLA-2-84:S:N:N1:103 889374

CATEGORY: CLASSIFICATION

TARIFF NO.: 8422.40.9080; 9817.00.50

Mr. James L. Gregory
C. F. Liebert, Inc.
P.O. Box 1890
Blaine, WA 98231-1890

RE: The tariff classification of a bale wrapping machine from Canada

Dear Mr. Gregory:

In your letter dated August 11, 1993 on behalf of Holland Hitch Western Ltd. you requested a tariff classification ruling.

Tanco Auto-Wrap machines are used by farmers or contractors to automatically wrap round silage bales weighing up to 1000 kilograms with plastic film. This both facilitates the fermentation process and prevents spontaneous combustion during storage of green grass silage.

The machines are mounted on a chassis which may be towed behind a tractor or attached to the tractor's linkage. A round silage bale is loaded onto the machine's turntable by means of a self-contained hydraulic loading arm or via a front loader. Horizontal and vertical rollers ensure irregular shaped bales stay safely on the turntable, which is supported on four polyurethane wheels for even distribution of bale weight. An arm dispenses plastic film while the turntable rotates in order to wrap the bale. An automatic film pretension unit applies 70 percent stretch to the film in order to maximize the number of bales wrapped per roll of film. The machines may be powered from the tractor's hydraulic system or from a separate gas powered hydraulic power pack.

You suggest that the Auto-Wrap machines may be classifiable in the provision for other harvesting machinery; threshing machinery: other in subheading 8433.59.00, Harmonized Tariff Schedule of the United States (HTS), or in the provision for other agricultural, horticultural, forestry, poultry-keeping or bee- keeping machinery...: other machinery in subheading 8436.80.00, HTS. The Auto-Wrap machines are also described in heading 8422, HTS, which provides for, among other things, other packing or wrapping machinery. Note 2 to chapter 84 states that, subject to the operation of note 3 to section XVI, a machine or appliance which answers to a description in one or more of the headings 8401 to 8424 and at the same time to a description in one or more of the headings 8425 to 8480 is to be classified under the appropriate heading of the former group and not the latter. Accordingly, following note 2 to chapter 84, heading 8422 applies. Specifically, the applicable subheading for the Tanco Auto-Wrap machines will be 8422.40.9080, HTS, which provides for other packing or wrapping machinery: other: other. The duty rate will be 3.6 percent ad valorem.

Goods classifiable under subheading 8422.40.9080, 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.

Alternatively, machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.50, HTS. Upon the submission of actual use certification, as provided in Sections 10.131-10.139 of the Customs Regulations, the Auto-Wrap machines would be classifiable in subheading 9817.00.50, HTS, and would be 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

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