The item under consideration has been identified as a Manure Spreader Truck, which consists of a truck and truck mounted manure spreader. You state that they will be permanently conjoined to become a complete specialized vehicle at JBS Equipment’s facility in Canada, prior to import into the United States. You provided a listing of the truck cab and chassis components. In your request, you state that this truck mount manure spreader is designed with a spreading pattern up to 80 feet of radius from the beaters. A hydraulic guillotine gate allows manure flow to be controlled while spreading on farm fields. There are two different hydraulic systems available: 1) Basic economic controls, or2) Hydraulic piston pump with GPS feed rate controls. You state that both hydraulic systems come standard with a Vertimax attachment with dynamically balanced twin vertical augers. During construction, the manure spreader is bolted to the truck frame using twenty (20) M24 bolts fastened to 600 ft lbs. Of torque that would require special tools to either install or remove. The Truck Mount Manure Spreader is attached to the truck chassis using mounting plates, U-bolts, and welded tabs. A permanent control box for the manure spreader is installed into the truck cab. During construction, there are a multitude of drive shafts connecting moving parts between the box and truck which, in your opinion, permanently “marry” the spreader and the chassis. In addition, electrical connections between the manure spreader box and truck chassis are installed.
[1] Please importantly note that only the relevant portion of the related is displayed above. You may refer to the said customs ruling for the entire ruling explanation.
[1]. https://rulings.cbp.gov/ruling/N321696