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NY 881977

February 09, 1993



TARIFF NO.: 8701.90.1010

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

RE: The tariff classification of the Massey-Ferguson 1210, 1220 and 1230 tractors from Japan

Dear Mr. Gilstorf:

In your letter dated January 13, 1993 you requested a tariff classification ruling. You have enclosed a Massey-Ferguson brochure that includes illustrations and specifications.

The MF 1210 wheeled tractor is powered by a 3 cylinder diesel engine and is rated at 15 PTO horsepower; the MF 1220 wheeled tractor is powered by a 3 cylinder diesel engine and is rated at 17.2 PTO horsepower; the MF 1230 wheeled tractor is powered by a 3 cylinder diesel engine and is rated at 21.5 PTO horsepower. Other features of these tractors include a standard gear or hydrostatic transmission, two power-take-off shafts that give maximum versatility in using implements, wet disc type brakes, and a hydraulic control system. These tractors are available in either a 2 WD or 4 WD version. The MF 1210 weighs 1,587 pounds, the MF 1220 weighs 1,653 pounds and the MF 1230 weighs 1,896 pounds (all in 4 WD versions).

The MF 1210, MF 1220 and MF 1230 wheeled tractors will be used in farming and could be used with various implements such as rotary cutters, box scrapers, front dozer blade, disc harrows, cultivators, plows, tillers, etc.

The applicable subheading for the MF 1210, MF 1220 and MF 1230 tractors will be 8701.90.1010, Harmonized Tariff Schedule of the United States (HTS), which provides for other tractors suitable for agricultural use with a PTO of 14.9 kW or more but less than 22.4 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.


Jean F. Maguire
Area Director

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