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NY 898677

June 7, 1994

CLA-2-84:S:N:N1:106 898677


TARIFF NO.: 8430.20.0090

Mr. John Wolper
Kaerntner Group, Inc.
P.O. Box 771
Kimberton, PA 19442

RE: The tariff classification of snowplows from Austria

Dear Mr. Wolper:

In your letter dated May 31, 1994 you requested a tariff classification ruling. You have submitted descriptive and illustrative literature.

The imported products are various models of the Kahlbacher "elastic" snowplows, type HES, used for clearing snow on highways, country roads and city streets. The literature depicts HES models 210, 230, 250 and 270. The snowplows are designed for mounting on unimogs and trucks. A "one-man" mounting system makes for quick and easy installing or dismantling of the plow from the carrier vehicle. Hydraulic side/lateral adjustment permits the tilting of the snowplow to a thirty degree position by means of two hydraulic cylinders directed from the driver's cab. Plow safety when passing over obstacles is ensured by the elastic PU levers which provide optimum shock absorption. In addition, the plows are equipped with large, appropriately dimensioned gliding shoes (adjustable castor wheels are an option), and a lateral elastic support provided by PU-hollow springs.

The applicable subheading for the Kahlbacher elastic snowplows, type HES, will be 8430.20.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for snowplows and snowblowers, other. 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
Area Director

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