&&The Agrifac Condor is a four-wheeled, self-propelled agricultural sprayer with 4-wheel drive and hydrostatic transmission and is used solely for spraying farm crops in the field. It has no other purpose than as an agricultural sprayer. It is propelled by an Iveco 6-cylinder diesel engine and is equipped with a 3400-8000 litre water tank and 24-51 metre spray booms with water nozzles attached.

&&You have requested classification under 8705.90.90.10 (which was replaced in the 2017 Customs Tariff by 8705.90.90.00), as a special purpose motor vehicle. According to the Explanatory Notes to heading 87.05, this heading excludes self-propelled wheeled machines in which the chassis and the working machine are specially designed for each other and form an integral mechanical unit. Classification must be determined by the machinery on the vehicle.&&&&You have alternatively requested consideration of subheading 8424.41, as a portable agricultural or horticultural sprayer based on the spraying function of the machine as a whole. Classification by the function of the machine as a whole places it within heading 84.24, as a mechanical appliance for projecting, dispersing or spraying liquids. Agricultural sprayers are named in subheading 8424.40, which is further broken down at the second-level subheadings of 8424.41, covering portable sprayers and 8424.49 covering other sprayers, i.e., other than portable. This sprayer, although being self-propelled and mobile, is not considered portable. As a non-portable agricultural sprayer, it meets the terms of subheading 8424.49.&&