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NY C87671

May 12, 1998

CLA-2-87:RR:NC:MM:106 C87671


TARIFF NO.: 8701.90.1030

Mr. Gary Gilstorf
4205 River Green Parkway
Duluth, Ga 30096-2568

RE: The tariff classification of the Massey-Ferguson 263 tractor from England.

Dear Mr. Gilstorf:

In your letter dated May 4, 1998, you requested a tariff classification ruling. You submitted descriptive literature with your request.

The MF 263 wheeled tractor is powered by a Perkins 3-cylinder diesel engine and is available in either a 2 or 4-wheel drive configuration. Other features include a 3-point hitch, oil-cooled disc brakes, and a standard 8F/2R manual transmission or an optional 8F/8R synchro-shuttle transmission. This tractor is rated at approximately 53 PTO horsepower (39.5 kW). The MF 263 will be used in farming and can accommodate a variety of agricultural implements such as plows, planters, rotary cutters or harrows.

The applicable subheading for the MF 263 tractor will be 8701.90.1030, Harmonized Tariff Schedule of the United States (HTS), which provides for other tractors suitable for agricultural use with a PTO of 29.8 kW or more but less than 44.8 kW. The rate of duty will be free.

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.


Robert B. Swierupski

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