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NY 856985


Oct 16, 1990

CLA-2-84:S:N:N1:106-856985

CATEGORY: CLASSIFICATION

TARIFF NO.: 8429.51.1060; 9817.00.50

Mr. David Pearson
Takeuchi Manufacturing (U.S.), Ltd.
2711 Peachtree Square
Atlanta, GA 30360-2634

RE: The tariff classification of a tracked skid steer loader from Japan

Dear Mr. Pearson:

In your letter dated September 28, 1990 you requested a tariff classification ruling. You have submitted a photograph and a specification sheet of the imported product.

The Takeuchi TL-26 is a compact, rubber tracked skid steer loader that may be used in a variety of agricultural, industrial and construction applications. This model is powered by an Isuzu 4-cylinder, 2,499 cc, fuel injected, liquid cooled engine. Other features include a Sumitomo Eaton transmission, double acting lift cylinders, double acting tilt cylinders, an S.A.E. tipping load of 1,900 kgs, a parking brake, a work bucket, and an electric engine shut-off device. The operator's area has a contoured adjustable seat, control levers and a protective covering. The model TL-26 has an overall length of 2,585 mm (without bucket), an overall width of 1,530 mm (without bucket), an overall height (ROPS) of 2,090 mm, a bucket width of 1,550 mm, and a ground clearance of 285 mm. The TL-26 skid steer loader has an operating weight of 3,110 kgs.

The applicable subheading for the Takeuchi TL-26 skid steer loader will be 8429.51.1060, Harmonized Tariff Schedule of the United States (HTS), which provides for other (crawler tracked) self-propelled front-end shovel loaders. The rate of duty will be 2 percent ad valorem.

Subheading 9817.00.50, HTS, free of duty, is the provision for machinery, equipment and implements to be used for agricultural purposes. If the Takeuchi TL-26 skid steer loader is only used in agricultural pursuits, and the end user can provide the documentary evidence as outlined in Sections 10.131- 10.139 of the Customs Regulations, then the merchandise would be classifiable in subheading 9817.00.50, HTS.

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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