CLA-2-CO:R:C:M 953136 MMC
Mr. Brad Walker
Caterpillar Inc.
100 E. Adams Street
Peoria, Illinois 61629
RE: Caterpillar wheel type backhoe loaders; modification of
PC 873017; 8429.52.10
Dear Mr. Walker:
It has come to our attention that Customs Pre-Entry
Classification Ruling 873017 (4/7/92) issued to you, by the
District Director of Customs, Detroit, Michigan, concerning the
classification of Caterpiller wheel-type backhoe loaders
model numbers 416, 426, 428, 436, and 446, contains a
typographical error which places these items under the wrong
subheading of the Harmonized Tariff Schedule of the United States
(HTSUS).
FACTS:
The items in question are backhoe loaders which contain a
scraper in front of the cab and engine, and a backhoe attached to
the back of the frame of the cab. The backhoe loaders were held
to be classifiable under subheading 8429.52.10, HTSUS, which
provides for self-propelled bulldozers, angledozers, graders,
levelers, scrapers, mechanical shovels, excavators, shovel
loaders, tamping machines and road rollers with a 360 degree
revolving superstructure. The illustrative literature for these
backhoe loaders indicates that they do not have 360 degree
revolving superstructures.
ISSUE:
Wether the subject backhoe loaders are classifiable under
subheading 8429.52.10, HTSUS?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's), govern the
classification of goods within the HTSUS. GRI 1 states that for
legal purposes, classification shall be determined according to
the terms of the headings and any relative section or chapter
notes.
According to the application of GRI 1, these items should be
classified under subheading 8429.59.10, HTSUS, which provides for
other self-propelled bulldozers, angledozers, graders, levelers,
scrapers, mechanical shovels, excavators, shovel loaders, tamping
machines, and road rollers. Because they do not have 360 degree
superstructures they cannot be classified under subheading
8429.52.10, HTSUS. The duty rate is the same for both
subheadings.
HOLDING:
Customs Pre-Entry Classification Ruling 873017 (4/7/92) is
modified to provide that Caterpiller models 416,426,428,436, and
446 wheel-type backhoe loaders are classified as self-propelled
bulldozers, angledozers, graders, levelers, scrapers, mechanical
shovels, excavators, shovel loaders, tamping machines, and road
rollers...Other, in subheading 8429.59.10, HTSUS, currently
subject to a column one rate of duty of 2% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
cc: Robert Slomovitz, National
Import Specialist