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NY A83723

June 14, 1996

CLA-2-87:RR:NC:MA:101 A83723


TARIFF NO.: 8704.23.0000

Mr. Frank Heidt, Jr.
Fritz Companies Inc.
Liberty Building
7001 Chatham Center Drive, Suite 100
Savannah, GA 31405

RE: The tariff classification of log forwarders from South Africa

Dear Mr. Heidt:

In your letter dated May 9, 1996 you requested a tariff classification ruling on behalf of Bell Equipment North America, Inc., 2843 Highway 80, Garden City, GA 31408.

The item is a T12B log forwarder. It has a wheeled chassis with enclosed cab and a rear mounted Cranab crane. The cab is a fully enclosed, rubber mounted, bi-directional cab with one door. The seat is mounted on a 180 degree turntable. The crane is operated from inside the cab. The complete unit, with tires (machine is imported without tires), has a GVW of approximately 24 metric tons. The EVW (empty vehicle weight) is approximately 13 metric tons. The forwarder is powered by a Cummins diesel engine. These vehicles are used to handle, sort, collect, pile and load hardwood and softwood timber at stump site and forward the timber from stump site to roadside or collection area.

You state that you believe the log forwarder should be classified in Chapter 84 of the Harmonized Tariff Schedules.

Headquarters addressed a similar crane-equipped log forwarder in HQ letter 957397 (attached). In this letter, they classified the log forwarder in HS 8704.23.0000. We agree with this classification.

The applicable subheading for the instant log forwarder will be 8704.23.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for motor vehicles for the transport of goods: Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel), G.W.V exceeding 20 metric tons. The rate of duty will be 25 percent.

You have requested our office to consider alternate methods of importation to avoid a possible 25 percent rate of duty. Customs does not provide rulings on hypothetical questions. (See HQ Ruling 086096). As a public agency Customs is not in a position to provide business or legal advice to private importers.

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 Robert DeSoucey at 212-466-5667.


Roger J. Silvestri

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