United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1992 NY Rulings > NY 0868942 - NY 0869084 > NY 0868946

Previous Ruling Next Ruling

NY 868946

DEC 18 1991

CLA-2-84:S:N:N1:105 868946


TARIFF NO.: 8419.89.5075

Mr. Rick Graham
Leric Holdings Ltd.
Box 695
Lloydminster, Alberta, Canada S9V OY7

RE: The tariff classification of a "Frost Hog" from Canada.

Dear Mr. Graham:

In your letter dated October 28, 1991 you requested a tariff classification ruling.

The "Frost Hog" is a ground thawing machine used to soften soil for excavation during winter-time conditions, thus facilitating repair or installation of underground cables and power lines, and building construction. It is a portable self- contained unit consisting of an integral trailer, a U-shaped 10" diameter fire tube under a double insulated hood (combustion chamber), two 100-pound propane tanks, a propane fired burner system, a flue stack, and a cable lift and winch system.

The "Frost Hog" is transported to the work site by its integral trailer. There the combustion chamber is lowered to ground level over the intended work area by the cable lift and winch system. The burner is ignited and the unit proceeds to thaw an area (dependent on the unit's size) as small as 28"W x 20"L to an area as large as 6'W x 12'L. Exhaust gases are expelled through the flue stack.

The applicable subheading for the "Frost Hog" will be 8419.89.5075, Harmonized Tariff Schedule of the United States (HTS), which provides for other machinery, plant or equipment for the treament of materials by a process involving a change of temperature. The rate of duty will be 4.2 percent ad valorem.

Goods classifiable under subheading 8419.89.5075, HTS, which have originated in the territory of Canada, will be entitled to a 1.6 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling