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May 4, 1999

CLA-2-87:RR:NC:MM:106 E81125

CATEGORY: CLASSIFICATION

TARIFF NO.: 8701.90.1035

Mr. Hans O. Mross
Mross Import Service Ltd.
23160 72nd Ave.
Langley, B.C. Canada V2Y2K2

RE: The tariff classification of Unimog U90 and U140 light duty agricultural tractors from Canada.

Dear Mr. Mross:

In your letter dated April 20, 1999 you requested a tariff classification ruling. You submitted descriptive literature for several versions of Daimler-Benz Unimog tractors.

Models U90 and U140 are part of the light-duty series of Unimog tractors that have four wheels with rubber tires. The U90 is powered by a 5-cylinder single-injection diesel engine and the U140 is powered by a 4-cylinder single-injection diesel engine. Other features for each model include front and rear 3-point linkage systems, hydraulic dual-circuit disc brakes and an 8 speed manual gearbox transmission. Both tractors are rated at approximately 51 kW in PTO horsepower. Both tractors will be used in farming and can accommodate a variety of agricultural implements such as balers, sprayers, plows and disks.

The applicable subheading for the U90 and U140 Unimog tractors will be 8701.90.1035, Harmonized Tariff Schedule of the United States (HTS), which provides for other tractors suitable for agricultural use with a PTO of 44.8 kW or more but less than 59.7 kW. The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patrick J. Wholey at 212-637-7036.

Sincerely,

Robert B. Swierupski
Director,

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