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NY 890643

September 30, 1993



TARIFF NO.: 8436.80.0020

Mr. John Ilchuk
Ilchuk Seed Farm
Box 852
Vermilion, AB TOB 4MO

RE: The tariff classification of a tree mover from Canada.

Dear Mr. Ilchuk:

In your letter dated September 15, 1993 you requested a tariff classification ruling. You included descriptive literature and a brochure with your request.

The Ilchuk Tree Mover is described as a hydraulically-powered machine used in conjunction with a front-end loader mounted on a tractor for the purpose of transplanting trees. In operation, the tree mover first digs a hole for a tree with its curved scoops. Then the subject tree is dug up, root ball and all, using the machine's root balling blades. The tree mover cuts a root ball about 30 inches square and about 18 to 20 inches deep. The tree to be transplanted is then moved to the prepared hole and laid in. While the Ilchuk Tree mover is also capable of moving dirt and gravel and of clearing debris, it is essentially designed for its tree transplanting duties.

The applicable subheading for the tree mover will be 8436.80.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other forestry machinery. 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

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