United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY 801199 - NY 801445 > NY 801390

Previous Ruling Next Ruling
NY 801390

September 14, 1994

CLA-2-84:S:N:N1:103 801390


TARIFF NO.: 8428.90.0006

Mr. J. M. Cline
John V. Carr & Son Inc.
P.O. Box 33479
Detroit, MI 48232-5479

RE: The tariff classification of knuckleboom loaders from Canada

Dear Mr. Cline:

In your letter dated August 15, 1994 on behalf of FMG Timberjack Inc. you requested a tariff classification ruling.

Timberjack Models 330 and 430 knuckleboom loaders are used in the forest to load logs onto transportation equipment. They basically consist of a jointed hydraulic boom mounted on a turntable bearing for 360 degree rotation, a continuously rotatable log grapple, stabilizing outriggers, and a fully enclosed operator's cab. As imported these knuckleboom loaders are not self-propelled, and thus they will be mounted on a truck or trailer base after importation. Both models are powered by a 148 horsepower turbo diesel engine and feature a planetary gearbox with gear motor drive. The Model 330 utilizes a boom 27 feet in length, while the Model 430 utilizes a 30 foot boom.

The applicable subheading for the Models 330 and 430 knuckleboom loaders will be 8428.90.0006, Harmonized Tariff Schedule of the United States (HTS), which provides for other lifting, handling, loading or unloading machinery: other machinery: woodland log handling equipment. The rate of duty will be 2 percent ad valorem.

Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.5000, HTS. Upon compliance with the actual use requirements of Sections 10.131-10.139 of the Customs Regulations, the knuckleboom loaders would be classifiable in subheading 9817.00.5000, HTS, and would be free of duty.

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

Previous Ruling Next Ruling

See also: