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NY 872660





March 27, 1992

CLA-2-87:S:N:N1:106-872660

CATEGORY: CLASSIFICATION

TARIFF NO.: 8701.90.1040

Mr. G. Gilstorf
Massey-Ferguson
P.O. Box 95026
3100 Smoketree Court
Suite 505
Raleigh, NC 27625

RE: The tariff classification of the Massey-Ferguson 393 tractor from England.

Dear Mr. Gilstorf:

In your letter dated March 16, 1992 you requested a tariff classification ruling. You enclosed a specification sheet and a photograph of the tractor with your request.

The MF 393 wheeled tractor is powered by a 4-cylinder 236 turbo-charged Perkins diesel engine and an 8-speed manual transmission (with 8 forward/2 reverse speeds). This tractor will be available in both two wheel drive and four wheel drive models. Other features include a 3-point hitch, wet disc hydraulic brakes, independent type PTO, a dry dual element air cleaner, and hydrostatic steering. This model is rated at approximately 83 PTO horsepower.

The MF 393 wheeled tractor will be used in farming and could be used with various implements such as plows, cultivators, rakes, hay balers or disc harrows.

The applicable subheading for the MF 393 tractor will be 8701.90.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for other tractors suitable for agricultural use with a PTO of 59.7 kW or more but less than 74.6 kW. The rate of duty will be free. 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.

Sincerely,

Jean F. Maguire
Area Director

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