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NY J82299




March 24, 2003

CLA-2-87:RR:NC:MM:106 J82299

CATEGORY: CLASSIFICATION

TARIFF NO.: 8701.90.5015

Mr. Dan E. Allen
Miami Valley Worldwide, Inc.
1300 E. Third Street
Dayton, OH 45403

RE: The tariff classification of a multi-purpose tractor from Slovakia.

Dear Mr. Allen:

In your letter dated March 10, 2003, on behalf of Scot-Trac North America, Inc., you requested a tariff classification ruling. You submitted descriptive literature with your request.

The article in question is the model Scot-Trac 2000R eight-wheel drive multi-purpose tractor. This model is available with a Yanmar four-cylinder turbo diesel engine. Other features include front and rear 3-point linkage, hydrostatic transmission and multi-disc brakes. The Scot-Trac 2000R is rated at an engine power of approximately 42 kw and includes a hydraulic power take-off. This model can be used in numerous applications for the agriculture, forestry and land management sectors, including snow removal, mowing applications, street cleaning and so on, and can accommodate a variety of implements such as snowplows, yard scrapers, rotary mowers, planters, harrows, brush cutters and vacuum sweepers. The literature does not demonstrate a substantial actual use in agriculture.

The applicable subheading for the multi-purpose tractor will be 8701.90.5015, Harmonized Tariff Schedule of the United States (HTS), which provides for other tractors with a net engine power of less than 223.8 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 646-733-3013.

Sincerely,

Robert B. Swierupski
Director,

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