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NY 897172

May 2, 1994



TARIFF NO.: 8436.80.0090

Mr. Richard L. Jones
John S. James, Co.
P.O. Box 1017
Charleston, SC 29402-1017

RE: The tariff classification of a woodchipper and parts from Finland

Dear Mr. Jones:

In your letter dated April 19, 1994, on behalf of Tri-State Distributors, Statesville, NC, you requested a tariff classification ruling.
You have submitted descriptive literature.

The imported product is the Patu model DC65 woodchipper. The wood-chipper has a 3-point hook, and is powered by the power- take-off of a farm tractor. The woodchipper features four knives that will efficiently chip limbs, slabs or whole trees. The knife setting ranges from 1/4 inch to 1/2 inch. The maximum infeed diameter is 6-1/2 inches (170 mm). The feed chute is on the right side of the chipper which enables the operator to work away from the road traffic. The feed chute can be folded up and latched, thus ensuring a safe road transport. The model DC65 also features an adjustable chip length that enables the production of the correct chip size for different purposes. The discharge chute rotates 360 degrees, allowing the chips to be blown in the desired direction. The DC65 woodchipper weighs 650 pounds.

The target group for the sale of this product would be farmers who have small tracts of timber (for the purpose of either lumber or pulpwood).

The applicable subheading for the Patu model DC65 woodchipper will be 8436.80.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for other forestry machinery: other: other. The rate of duty will be free.

You also inquired about the classification of spare parts for this woodchipper. In general, parts which are goods included in any of the headings of chapters 84 and 85 are classified in their respective headings. Other parts, if not excluded from section XVI or chapter 84 and if suitable for use solely or principally with these machines, are classifiable in the provision for parts of forestry machinery in subheading 8436.99.0020, HTS. The rate of duty is also free. Subheading 9817.00.60, HTS, provides for parts to be used in agricultural or horticultural machinery provided for in headings 8432, 8433, 8434 and 8436. As these parts are to be used in an article classifiable in heading 8436, they would be eligible for duty- free treatment under subheading 9817.00.60 if they are alternatively classified in a dutiable provision.

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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