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NY A80253

March 1, 1996

CLA-2-87:R:N1:106 A80253


TARIFF NO.: 8701.90.5020; 8701.90.5025; 8430.20.0030

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

RE: The tariff classification of tractors from Germany and snowblowers from Austria

Dear Mr. Wolper:

In your letter dated February 12, 1996 you requested a tariff classification ruling. You included descriptive literature with your request.

The merchandise in question involves two models of so-called special purpose vehicles, the SX 360 and the SX 600, manufactured by Kuepper-Weisser, and two snowblower models, the 1150/2500 and the 1150/2700, manufactured by Kahlbacher.

The SX vehicles are said to be designed especially for use on airport runways and roadways. They are center-articulated, rear-engine-mounted vehicles with four wheel drive and automatic, load-dependent transmission. The SX 360 is powered by a 12 cylinder engine with a net rating of 247 kW, while the 12 cylinder SX 600 has a net power rating of 559 kW. Attachments for these vehicles are mounted at either end and may include snowblowers, snowplows, mowers, salt spreaders, sweepers and de-icing equipment. These vehicles are constructed essentially for hauling or pushing another vehicle, appliance or load and are thus tractors for tariff purposes.

The snowblower models 1150/2500 and 1150/2700 are front-end mounted, are equipped with scraper plates and have a clearing width of 2.5 and 2.7 meters, respectively. Each model has a cutting drum diameter of 1.1 meters and can move approximately 3500 tons of snow per hour. The ejection width of the snowblowers is approximately 35 meters.

The applicable subheading for the SX 360 tractor will be 8701.90.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for other tractors with a net engine power of 223.8 kW or more but less than 373 kW. The applicable subheading for the SX 600 tractor will be 8701.90.5025, (HTS), which provides for other tractors with a net engine power of 373 kW or more. The rate of duty for both models will be 1.3 percent ad valorem.

The applicable subheading for the Kahlbacher snowblower models 1150/2500 and 1150/2700 will be 8430.20..0030, (HTS), which provides for attachment type snowblowers. The rate of duty will be 1.5 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patrick J. Wholey at 212-466-5668.


Roger J. Silvestri

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