Guidance

Mechanical appliance (manual spreader) (Tariff notice 7)

Check the new tariff classification of a mechanical appliance designed to spread or disperse (through rotation) fertilisers, sand, seeds or salt.

A new regulation 2018/220 dated 9 February 2018 has been published in L43/3.

New regulation

Description of the goods

A mechanical appliance (so-called ‘manual spreader’) consisting of a steel structure, a plastic tank with a canvas lining of a volume of approximately 60 litres, a rotation spreader at the bottom, and 2 pneumatic tyres.

It’s designed for distribution (spreading or dispersing through rotation) of fertilisers, sand, seeds, salt and so on. The distribution volume can be adjusted by the grip. It’s suitable for regular maintenance of large areas.

Classification (Combined Nomenclature (CN) code)

Code 8424 89 70.

Reasons

Classification is determined by general rules 1, 3(c) and 6 for the interpretation of the CN, Note 2 to Chapter 84, and by the wording of CN codes 8424, 8424 89 and 8424 89 70.

The appliance answers to the description under heading 8424 (dispersing of sand and salt) and to the description under heading 8432 (fertiliser distributor and a seeder). It cannot be classified by virtue of Note 3 to Section XVI as it does not perform one principal function. In accordance with Note 2 to Chapter 84, an 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 other of the headings 8425 to 8480 is to be classified under the appropriate heading of the former group (heading 8424 in this case).

The appliance can be used both as an agricultural or horticultural appliance of subheading 8424 82 and as other appliances of subheading 8424 89. Given its characteristics, neither of those functions is considered to be the principal function of the appliance within the meaning of Note 3 to Section XVI and neither of the two subheadings is considered to provide a more specific description. Consequently, the appliance is to be classified under the subheading that occurs last in numerical order.

The appliance is therefore to be classified under CN code 8424 89 70 as other mechanical appliances for projecting, dispersing or spraying liquids or powders.

Contact details

Tariff Classification
Customs Directorate
10th Floor South East
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex SS99 1AA

Email: tariff.classification@hmrc.gsi.gov.uk

This is not considered a change in UK practice.

This tariff notice is published for information purposes only.

Published 2 March 2018