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NY 898575

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June 20, 1994

CLA-2-84:S:N:N1:103 898575

CATEGORY: CLASSIFICATION

TARIFF NO.: 8425.39.0000; 9817.00.5000

Mr. Rick Jones
John S. James Co.
P.O. Box 1017
Charleston, SC 29402-1017

RE: The tariff classification of a winch from Finland

Dear Mr. Jones:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : May 27, 1994

ON BEHALF OF : Tri-State Distributors

DESCRIPTION OF
MERCHANDISE : Fransgard tractor winches, powered from a tractor PTO, used by farmers to haul felled trees and logs

HTS PROVISION : Other winches: other

HTS SUBHEADING : 8425.39.0000

RATE OF DUTY : 2 percent ad valorem

DUTY CONCESSION : If the winches are used in an agricultural pursuit, they would be eligible for classi- fication in the provision for machinery, equipment and implements to be used for agricultural or horticultural purposes in subheading 9817.00.5000, HTS, provided the requirements of sections 10.131-10.139,
Customs Regulations, are met.

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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See also:

• Tariff No.: 8425.39.00 - Winches nesi, and capstans, not powered by electric motor
• Tariff No.: 9817.00.50 - Machinery, equipment and implements to be used for agricultural or horticultural purposes