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NY 898925





June 16, 1994

CLA-2-84:S:N:N1:106 898925

CATEGORY: CLASSIFICATION

TARIFF NO.: 8430.20.0090

Mr. John Wolper
Kaerntner Group, Inc.
P.O. Box 771
Kimberton, PA 19442

RE: The tariff classification of snowplows from Austria

Dear Mr. Wolper:

In your letter dated June 4, 1994 you requested a tariff classification ruling. You have submitted descriptive and illustrative literature.

The imported products are various models of the Kahlbacher multi-purpose lateral snowplows, type "DS" used for the efficient clearing of snow under all road conditions. The literature depicts DS models 220, 240, 240e, 260, 260e, 280 and 280e. The snowplows are designed for mounting on tractors, unimogs and trucks. The type "DS" plow consists of two segments. The efficient shape of the segments, which are upwardly turned at their outer edge, ensure an optimal displacement of snow, which is thrown far (even over high embankments). The hydraulic lateral adjustment of the plow into a thirty degree position is possible from the driver's cab by means of two hydraulic cylinders. Because of a central, transversely oscillating (crosswise pintling) and lockable suspension, the snowplow can adapt itself to irregularities in the road surface. By utilizing the automatic locking system, the snowplow is brought into an almost horizontal position by means of a lever. This position is automatically held until the plow is lowered into the cleaning position, not influenced by snow or other occurrences which cause an uneven shifting of weight. A multi-position adjustable snow screen which is installed to the body of the plow, or installed as a rubber curtain at the plow segments, keeps the operator's view free from snow dust.

The applicable subheading for the Kahlbacher multi-purpose lateral snowplows, type "DS" will be 8430.20.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for snowplows and snowblowers, other. The rate of duty will be 2.5 percent ad valorem.

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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