CLA-2-87:S:N:N1:106-852004
Mr. William J. LeClair
Trans-Border Customs Services, Inc.
One Trans-Border Drive
P.O. Box 800
Champlain, NY 12919
RE: The tariff classification of a hay bale wagon from Canada
Dear Mr. LeClair:
In your letter dated April 16, 1990, on behalf of Flexi-
Metal Inc., Quebec, Canada, you requested a tariff classification
ruling.
You have submitted literature depicting a Flexi-Bale round
bale handling wagon. The instant product is described as a four
wheel, rubber tired, metal wagon that is used to carry round hay
bales. The flat cargo bed measures 25 feet by 6 feet and it has
two metal uprights on the back side that prevent bales from
rolling off the wagon. The wagon also has a hydraulic arm on the
side that "spears" the rolled bale from the ground and loads it
on the wagon. The loaded wagon is pulled by a farm tractor from
the hay field to the hay storage area. The design of these
wagons is such that their use is limited to agricultural
pursuits.
The applicable subheading for the hay bale wagon will be
8716.80.1000, Harmonized Tariff Schedule of the United States
(HTS), which provides for farm wagons and carts. The rate of
duty will be free.
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport