United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 NY Rulings > NY 866493 - NY 867880 > NY 867051

Previous Ruling Next Ruling
NY 867051




September 19, 1991

CLA-2-87:S:N:N1:106-867051

CATEGORY: CLASSIFICATION

TARIFF NO.: 8701.90.1015

Mr. Gary Gilstorf
Massey-Ferguson
Atlantic Region
P.O. Box 95026
3100 Smoketree Court, Suite 505
Raleigh, NC 27625

RE: The tariff classification of the Massey-Ferguson 1160 tractor from Japan

Dear Mr. Gilstorf:

In your letter dated September 12, 1991, you requested a tariff classification ruling. You have enclosed a specification sheet and a photograph of the tractor in question.

The MF 1160 wheeled tractor is powered by a 4-cylinder Isuzu diesel engine and a 16 speed synchromesh transmission. This tractor will be available in both two wheel drive and four wheel drive models. Other features include a 3-point hitch, wet disc mechanical brakes, independent type PTO, a dry dual element air cleaner, and power assisted steering. This model is rated at approximately 37 PTO horsepower. The 4WD model weighs 3,829 pounds, while the weight of the 2WD model is not given .

The MF 1160 wheeled tractor will be used in farming and could be used with various implements such as plows, cultivators, rakes, or disc harrows.

The applicable subheading for the MF 1160 tractor will be 8701.90.1015, Harmonized Tariff Schedule of the United States (HTS), which provides for other tractors suitable for agricultural use with a PTO of 22.4 kW or more but less than 29.8 kW. The rate of duty will be free.

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

Previous Ruling Next Ruling

See also: