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NY I86716




October 18, 2002

CLA-2-84:RR:NC:MM:106 I86716

CATEGORY: CLASSIFICATION

TARIFF NO.: 8428.90.0006; 8436.80.0020; 8436.80.0090; 8701.90.1001; 8704.23.0000

Ms. Kelly Kane
Tigercat Industries Inc.
40 Consolidated Drive
P.O. Box 544
Paris, Ontario, Canada
N3L 3T6

RE: The tariff classification of the Tigercat line of forestry machines and vehicles from Canada

Dear Ms. Kane:

In your letter dated September 20, 2002 you requested a tariff classification ruling. You submitted descriptive literature with your request.

The Tigercat "Product Line-up" of forestry machines and vehicles includes feller bunchers, material handlers, skidders, a delimber, harvesters, a log forwarder, felling heads, a mulcher and a street trencher.

The feller bunchers include a total of four drive-to-tree (wheeled) machines (models 718, 720D, 724D and 726B) and five tracked machines (models 822, L830, 845B, 860 and 870). These machines have available to them a total of eight saw and shear felling head options, including the following models: the 1800 and 2000 bunching shears, the 5000 and 5600 bunching saws, the 5400, 5500 and 5700 felling saws, and the 650 harvesting head.

The material handling loaders with grapples include the following models - four sub-frame -mounted, carrier-borne loaders:230B, 240B, 245B and 250, and three tracked loaders:T245B, T250 and S860.

There are three models of grapple log skidders: 620, 630 and 635, and one clambunk model log skidder: C640. The 620 and 630 models are available in single and dual arch configurations.

The line includes two tracked harvesters: H845B and H870. These harvesters are combined with the 650 harvesting head.

The delimber in the product line-up is the tracked model D860. This machine is purpose-built for roadside and at-the-stump delimbing. The log forwarder in your product group is the model designated 1018, which is a heavy-duty vehicle in the 18 ton class. It is powered by a turbo-diesel engine and weighs nearly 26 metric tons.

Your M760 Mulcher is designed to clear standing trees, blowdown, stumps and brush. Applications include right-of-way, land clearing and site-preparation.

The last product in the line-up is the T750 Street Trencher. The T750 is designed to cut trenches of varying widths and depths in asphalt and concrete.

The applicable subheading for the feller bunchers, harvesters, delimber and the various felling heads will be 8436.80.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery other machinery forestry machinery. The rate of duty will be free

The applicable subheading for the mulcher will be 8436.80.0090, HTS, which provides for other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery other machinery other other other. The rate of duty will be free .
The applicable subheading for the material handling loaders will be 8428.90.0006, HTS, which provides for woodland log handling equipment (other than skidders). The rate of duty will be free.

The applicable subheading for the log skidders will be 8701.90.1001, HTS, which provides for tractors other suitable for agricultural use log skidders. The rate of duty will be free.

The applicable subheading for the model 1018 log forwarder will be 8704.23.0000, HTS, which provides for motor vehicles for the transport of goods other, with compression-ignition internal combustion engines GVW exceeding 20 metric tons. The rate of duty will be 25 percent ad valorem.

We cannot issue a ruling on the Street Trencher since it was unclear from the literature whether or not this machine is principally used in public works projects. When you can present information which demonstrates the principal use of this machine you may wish to resubmit your request for a classification ruling on this merchandise.

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 646-733-3013.

Sincerely,

Robert B. Swierupski
Director,

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