&&This is a battery operated, hand-held broadcast spreader that runs on four AA batteries which power the 6 volt DC motor. The spreader delivers granular products such as grass seed, fertilizer, weed killer, and salt/de-icers. The granular product is dispersed when the operator presses the trigger on the unit, which engages a rotating disk in the unit. The spreader has various speeds that can be set by the operator, an edge guard that adjusts the width of product distribution, and a lock switch that can be used for extended use. The spreader empty, weighs 2.05lbs, and its hopper can hold up to 6.5lbs of granular product. The Scott’s Wizz Hand-Held Spreader is marketed as a domestic home and garden, lawn care item.

&&You have proposed that the Scotts Wizz Spreader, model 77132-1 is classified under 8432.40.00.10 of the Customs Tariff, which covers “Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers; manure spreaders and fertilizer distributors and manually operated portable manure spreaders and fertilizer distributors”.&&&&The first paragraph in the Explanatory Note to that heading, reads as follows:&&&&“This heading covers machines, whatever their mode of traction, used in place of hand tools (emphasis added), for one or more of the following classes of agricultural, horticultural or forestry work, viz.”.&&&&While the Scotts Wizz Spreader, model 77132-1 does the type of work of a good of heading 84.32, it is a hand-held tool, so the above Explanatory Note excludes it from classification in heading 84.32.&&&&Chapter 82 covers, among other things, “tools”. The Scotts Wizz Spreader, model 77132-1, does not meet the terms of the text of headings 82.01 to 82.04. Heading 82.05, covers, among other things, “Hand tools … not elsewhere specified or included in Chapter 82”. An examination of the Explanatory Note to heading 82.05 reveals exclusion (c) “Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor (heading 84.67)”. This exclusion describes the Scotts Wizz Spreader and, as a consequence, would rule out its classification in heading 82.05. The bracketed text directs the classification of those goods to heading 84.67.&&&&The Scotts Wizz Spreader meets the terms of the text of 84.67, which reads “Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor”. An examination of the Explanatory Notes to heading 84.67 reveals item (15) - hedge trimmers and item 18 – portable machines for trimming lawns, cutting grass in corners, along walls, borders or under bushes, for example. Such machines have a self-contained motor in a light metal frame and a cutting device usually consisting of a thin nylon thread. These goods are used in yard work (e.g., maintaining a lawn) in much the same way as the Scotts Wizz Spreader, model 77132-1 is used, which would support classification of the Scotts Wizz Spreader, model 77132-1, in heading 84.67.&&