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NY 854825


AUG 22 1990
CLA-2-87:S:N:N1:106 854825

CATEGORY: CLASSIFICATION

TARIFF NO.: 8701.90.1045; 8436.80.0020

Mr. Ed Cook
F. H. Fenderson Inc.
12 Main Street
Calais, ME 04619

RE: The tariff classification of a tractor and wood harvester from Canada.

Dear Mr. Cook:

In your letter dated July 24, 1990 on behalf of Mr. Marty Perkins, you requested a tariff classification ruling.

Mr. Perkins intends to import an agricultural tractor made in Canada to-gether with a readily-removable wood harvester unit. The harvester unit consists of a TUFAB GS301 harvester head, manufactured in Canada, and a joystick-controlled MOW 3865 loader/boom, made in Sweden. When the harvester head is assembled to the loader/boom, the harvester becomes a new item of commerce and a product of Canada. The carrier for this assembled harvesting unit is a Ford 9030 (276 Versatile) farm tractor.

The applicable subheading for the four-wheeled farm tractor with 75 kW PTO, 3-speed transmission will be 8701.90.1045, Harmonized Tariff Schedule of the United States (HTS), which provides for other tractors suitable for agricultural use. This provision is free of duty. The wood harvester is classifiable under subheading 8436.80.0020, HTS, which provides for forestry machinery. This provision is also 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
Area Director

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