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HQ 961261




February 3, 1998

CLA-2 RR:CR:GC 961261 HMC

CATEGORY: CLASSIFICATION

TARIFF NO.: 8701.90

Mr. David Murphy
Grunfeld, Desiderio, Lebowitz &
Silverman, LLP
245 Park Avenue, 33rd Floor
New York, NY 10167-3397

RE: Rottne Rapid Tractors; Subheading 8701.90; Chapter 87, Note 2; Explanatory Note 87.01; Tractors (Other Than Tractors of Heading 8709).

Dear Mr. Murphy:

This is in response to your letter to the Area Director of Customs, New York, dated June 7, 1997, on behalf of Blondin, Inc., regarding the tariff classification of Rottne Rapid tractors under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter together with your supplemental submission of August 22, 1997, was forwarded to this office for a reply.

FACTS:

The merchandise involves six Rottne tractor models. They are the Rottne, Rottne Rapid G, Rottne 2000, Rottne Rapid, Rottne SMV Rapid and the Rottne 5000. All of the models are either two-wheeled or four-wheeled tractors and have a power take-off (PTO) or a hydraulics system. The tractors have different engines and transmission configurations and are imported with no attachments. In the United States, the tractors are attached to specific logging equipment, such as tree harvesters, log forwarders, scarifiers, clam bunk skidders, etc. The Rottne, Rottne Rapid G, and the Rottne 2000 are described as small four-wheel tractors powered by 4 cylinder Ford/Iveco (88 kW) engines. The Rottne Rapid is the mid-sized two-wheel tractor powered by the same 4-cylinder Ford/Iveco (88 kW) engine. The Rottne SMV and the Rottne 5000 are described as the largest two or four-wheel tractors, powered by 6-cylinder Ford/Iveco (125 kW) engines.

The provision under consideration is as follows:

8701 Tractors (Other than tractors of heading No. 87.09)

8701.90 Other:
8701.90.10 Suitable for agricultural use...Free

ISSUE:

Whether the Rottne Rapid tractors are classifiable as other tractors suitable for agricultural use under subheading 8701.90.10, HTSUS.

LAW AND ANALYSIS:

Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.

You claim that the Rottne tractors meet the definition of tractor, under Chapter 87, and are thus properly classified under subheading 8701.90.10, HTSUS. Chapter 87, Note 2, HTSUS, states that

" tractors' means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilizers or other goods."

The Harmonized Commodity Description And Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized system. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). EN 87.01, at p. 1544, states that

[f]or the purposes of [heading 8701], tractors means wheeled or track-laying vehicles constructed essentially for hauling or pushing another vehicle, appliance or load. They may contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods, or provision for fitting with working tools as a subsidiary function.

We agree with your contention that the tractors in this instance are constructed essentially for hauling or pushing another vehicle, appliance or load. As imported, the merchandise meets the definition of Chapter 87, Note 2 and the ENs. The literature submitted shows that the tractive bases are self- propelled and designed to haul or push various logging implements. These implements are interchangeable and powered by the tractors' PTO and/or hydraulics system. We note that the two wheeled tractors may not function on their own. However, we believe that, although these tractive units must be coupled with another appliance such as a harvester or log forwarder, they have no other purpose than to haul or push another appliance or load.

HOLDING:

Under the authority of GRI 1, the Rottne, Rottne Rapid G, Rottne 2000, Rottne Rapid, Rottne SMV Rapid and the Rottne 5000 tractors are classifiable under subheading 8701.90.10, HTSUS, as "Tractors (other than tractors of heading 8709): Other: Suitable for agricultural use." The 1998 rate of duty is free.

Sincerely,

John Durant, Director
Commercial Rulings Division

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