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NY R01233

January 12, 2005

CLA-2-87:RR:NC:MM:106 R01233


TARIFF NO.: 8701.90.5015

Mr. Dan E. Allen
Exel Freight Management U.S.
3577 Concorde Drive
Vandalia, OH 45377

RE: The tariff classification of a multi-purpose tractor from Scotland.

Dear Mr. Allen:

In your letter dated December 27, 2004, on behalf of Scot-Trac North America, you requested a tariff classification ruling. You included technical data with your request.

The article in question is the Scot-Trac model 3000R eight-wheel drive multi-purpose tractor said to be designed for the industrial marketplace. This model is available with a Kubota four-cylinder, liquid-cooled, turbo diesel engine. Other features include front pushbar and rear drawbar, rear mounting provisions for front and rear 3-point linkage or rear fifth wheel hitches and hydraulic PTO, hydrostatic transmission and multi-disc brakes. The Scot-Trac 3000R is rated at an engine power of approximately 34 kW. This model can be used in numerous applications for the agriculture, forestry and land management sectors, including snow removal, mowing applications, street cleaning and so on, and can accommodate a variety of implements such as snowplows, yard scrapers, rotary mowers, planters, harrows, brush cutters and vacuum sweepers. The literature does not demonstrate a substantial actual use in agriculture.

The applicable subheading for the 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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