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NY I87809

November 1, 2002

CLA-2-87:RR:NC:MM:106 I87809


TARIFF NO.: 8701.90.5015

Mr. Brian Walsh
Barnes, Richardson & Colburn
303 East Wacker Drive
Suite 1100
Chicago, Illinois 60601

RE: The tariff classification of Unimog U500 multi-purpose tractor with tipping bed from Germany.

Dear Mr. Walsh:

In your letter dated October 18, 2002, on behalf of Freightliner LLC, you requested a tariff classification ruling. You submitted descriptive literature with your request.

The article in question is the model U500, part of the multi-purpose series of Unimog tractors having four wheels with rubber tires. This model is available in either a four or six cylinder direct-injection diesel engine. Other features include a small tipping bed made of light gauge aluminum and a fully synchronized electro-pneumatic manual transmission. The U500 is rated at an engine power of between 132 and 208 kW, depending on the engine size. Most of the imported vehicles will include at least one or as many as three optional power take-offs. This model can be used in numerous applications, including snow removal, mowing applications, street cleaning and so on, and can accommodate a variety of implements such as plows, snow cutters, salt spreaders, vacuum sweepers and cranes. You indicate that this tractor is constructed essentially for hauling or pushing vehicles, appliances or loads, even when equipped with the small tipping bed, and that the principal use of the U500 is not for the transport of goods. The literature does not demonstrate a substantial actual use in agriculture. The U500 Unimog tractor discussed in this ruling is essentially identical to the U500 Unimog vehicle in NY ruling G86009, as you indicate.

The applicable subheading for the Unimog U500 multi-purpose tractor will be 8701.90.5015, Harmonized Tariff Schedule of the United States (HTS), which provides for other tractors with a net engine power of less than 223.8 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 646-733-3013.


Robert B. Swierupski

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