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NY 892309

December 3, 1993



TARIFF NO.: 8430.20.0030; 8701.90.1065

Mr. John Wolper
Kaerntner Group, Inc.
P.O. Box 1193
Exton, PA 19341

RE: The tariff classification of a tractor and snowblowing machinery from Austria.

Dear Mr. Wolper:

In your letter dated November 9, 1993 you requested a tariff classification ruling. You included descriptive literature with your request.

The tractor, model 93 TK, is of the wheeled-type and is manufactured by Steyr Landmaschinentechnik GesmbH in Austria. The engine is a 315 horsepower Steyr 6-cylinder diesel engine with direct fuel injection, exhaust turbocharger and intercooler. Other features include 3 drive speeds in forward and reverse, hydrostatic power steering, a 228 kW power take-off, 3-point linkage system and a panoramic 2 seat cab. The 93 TK Steyr tractor may be used with a variety of agricultural implements, including plows, harrows, harvesters and balers and also accommodates a variety of mowers. It is also used as the preferred carrier vehicle for the snowblowing machinery described below.

The snowblowers are manufactured by Toni Kahlbacher, GmbH. & Co. KG, also of Austria. There are 3 models of snowblowers involved in this request: the Kahlbacher KFS 1150/2700 open rotary drum-type snowblower, the Kahlbacher K 1110/2700 drum type snowblower and the Kahlbacher KST 130 side snow thrower. All 3 models are powered by the PTO shaft of the carrier vehicle to which they are attached.

The applicable subheading for the Steyr 93 TK tractor will be 8701.90.1065, Harmonized Tariff Schedule of the United States (HTS), which provides for tractors suitable for agricultural use with a PTO of 134.3 kW or more. The rate of duty will be free. The applicable subheading for the Kahlbacher snowblowers will be 8430.20.0030, HTS, which provides for attachment type snowblowers. The rate of duty will be 2.5 percent ad valorem.

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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