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NY N021795

January 28, 2008



TARIFF NO.: 8428.90.0190

Mr. Karl F. Krueger
DHL Global Forwarding
2660 20th St.
Port Huron, MI 48060

RE: The tariff classification of a hydraulic loader frame from Canada.

Dear Mr. Krueger:

In your letter dated January 1, 2008 on behalf John Deere and Company, you requested a tariff classification ruling. You included a written description and literature concerning the merchandise.

The merchandise at issue is referred to as a hydraulic loader frame designed for a tractor. The frame consists of two jointed metal arms with hydraulic lines which, when the loader is attached to a tractor and these hydraulic lines are connected, allows the operator to raise, lower, extend and retract the loader frame. In the description and the literature supplied, it is demonstrated that such items as buckets, pallet forks and bale spears are among the tools that can be attached to the end of the loader frame when in use. The loader frame comes in several models, all of which can be removed from the tractor when not in use. The models are: 563, 673, 721, 726, 740, 740SL, 741, 741SL, 746 and 840. Different models fir different John Deere tractors and those with an SL designation are self leveling. The hydraulic loader frame, as demonstrated by the fact that its attachment and use is optional, would not be considered to be a part of the tractor.

The applicable subheading for the hydraulic loader frame will be 8428.90.0190, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other lifting, handling, loading or unloading machinery: other machinery, other. The general rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Mark Palasek at 646-733-3013.


Robert B. Swierupski

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