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NY 800666

August 5, 1994



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 July 25, 1994 you requested a tariff classification ruling. You have submitted descriptive and illustrative literature.

The imported products are various models of Kahlbacher STS gliding snowplows that are used on country roads and highways for snow clearing in the toughest conditions. The plows are attached to medium and heavy duty trucks and tractors. The type STS are segmented safety plows. Each plow segment is automatically protected by special rubber elements which are maintenance free, adjustable and replaceable. These elements are UV resistant and have a continuous torsion-free elasticity. The efficiently shaped plow segments, which are upwardly turned at the edge, permit an optimal displacement of snow, which is thrown far, even over high embankments. The multi-position snow screen, installed to the body of the plow or installed as a rubber curtain on the plow segments keeps the operator's view free of snow dust.

Hydraulic side/lateral adjustment, by means of two telescoping rams, permits operation of the plow from the driver's seat. These rams are protected against overloads by a large shock absorbing valve. A lateral oscillating system allows the plow to adapt to road surfaces which are not always of uniform slope. An automatic locking mechanism keeps the raised plow in a horizontal position.

The applicable subheading for the Kahlbacher STS gliding snowplows, models STS 270, STS 300, STS 340 and STS 400, 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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