HQ 954495
OCTOBER 20 1993
CLA-2:CO:R:C:M 954495 JAS
Mr. Jimmy Bryson
J.R. International, Inc.
P.O. Box 1354
Stillwater, OK 74076
RE: Tractors, Combine Harvesters for Agricultural Use;
U.S. v. F.W. Myers & Co., Inc., C.D. 4256, aff'd.,
C.A.D. 1097, HQ 951434, HQ 951506
Dear Mr. Bryson:
In a letter dated June 21, 1993, you inquire as to the
tariff classification of certain wheeled tractors and harvesting
combines from Poland.
FACTS:
The following wheeled tractor models are identified in
submitted literature as follows with the indicated dimensions and
capabilities:
Dimensions Weight Engine Gears pto
(mm) (kg) (cyl) (for/rev) (y/n)
Ursus 912 4160 x 2700 x 1970 4600 4 16/8 y
Ursus 914 4160 x 2700 x 1970 5050 4 16/8 y
Ursus 1012 4160 x 2700 x 1970 4710 4 16/8 y
Ursus 1014 4160 x 2700 x 1970 5188 4 16/8 y
Ursus 1222 4445 x 2700 x 1970 4690 6 16/8 y
Ursus 1224 4590 x 2700 x 2270 5588 6 16/8 y
Ursus 1614 4590 x 2700 x 2270 6180 6 12/6 y
The Bizon combine harvesters in issue are identified in the
literature as the Sampo model 2020, and the Super Z 056 and
Record Z 058. - 2 -
The provisions under consideration are as follows:
8433.51.00 Other harvesting machinery; threshing
machinery: Combine harvester-threshers
...Free
* * * * *
8701.90.10 Tractors (other than tractors of heading
8709): Other: Suitable for agricultural
use...Free
* * * * *
8701.90.50 Tractors (other than tractors of heading
8709): Other: Other...2.2 percent
ISSUE:
Whether the tractor models in issue are suitable for
agricultural use.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
The Harmonized Commodity Description And Coding System
Explanatory Notes (ENs) constitute the Customs Cooperation
Council's official interpretation of the Harmonized System.
While not legally binding on the contracting parties, and
therefore not dispositive, the ENs provide a commentary on the
scope of each heading of the Harmonized System and are thus
useful in ascertaining the classification of merchandise under
the System. Customs believes the notes should always be
consulted. See T.D. 89-80.
Relevant ENs at p. 1424 state that tractors of heading 8701
are wheeled or track-laying vehicles constructed essentially for
hauling or pushing another vehicle, appliance or load. They may
contain subsidiary provision for the transport, in connection
with the main use of the tractor, of tools, seeds, fertilizers or
other goods, or provision for fitting with working tools as a
subsidiary function. The tractor models in issue are clearly
goods of heading 8701. - 3 -
The expression "suitable for agricultural use" has been
interpreted by the courts under the HTSUS' predecessor tariff
code, the Tariff Schedules of the United States (TSUS). What is
required is that a tractor be actually, practically and
commercially fit for such use. Suitability does not require that
the tractor be principally used in agricultural pursuits, but
there must be evidence of more than a casual, incidental,
exceptional or possible use in this area. There must be evidence
of substantial actual use in a recognized agricultural pursuit.
U.S. v. F.W. Myers & Co. Inc., C.D. 4256, aff'd. C.A.D. 1097, 476
F.2d 1377 (1973). In making this determination, we evaluate all
available evidence in the record, to include prior administrative
rulings on similar tractors, brochures and advertising materials,
and most significantly, the specific design features of the
tractor models in issue. HQ 951434 and HQ 951506.
The tractors in issue are advertised for use in agricultural
pursuits. Each has oversized, knobby rear tires and ground
clearance from 380 to 425 mm. These features suggest
adaptability to muddy or hilly terrain. They have front and rear
balancing weights for better traction in pulling heavy
implements. Also, they have power take off (pto) which transmits
power from the tractors' engine through a flexible shaft for
operating various types of farm machinery. The evidence of
record indicates a suitability for agricultural use.
The three (3) models of combine-harvesters are machines that
cut, thresh and clean wheat, corn, grains and sunflowers in a
single operation. Oscillating knives cut the stalks and auger
them to the threshing cylinder which rubs the grain or seeds out
of the heads. The combined seed, wheat, chaff and straw
fragments fall into the cleaning shoe which separates them and
either bags the seed or grain or augers it to a holding tank or
truck. The straw drops out the back of the machine into a baling
attachment or is scattered on the ground.
Relevant ENs, at pp. 1211 and 1212, state that heading 8433
covers machines used in place of hand tools, for the mechanical
performance of harvesting of agricultural crops, that is,
reaping, gathering, picking, threshing, binding or bundling.
Combine harvesters which successively reap, thresh, clean and
discharge grain, are listed as an example of such machinery.
HOLDING:
Under the authority of GRI 1, the Ursus tractor models 912,
914, 1012, 1014, 1222, 1224 and 1614 are tractors of heading
8701. They are classifiable in subheading 8701.90.10, HTSUS, as
tractors suitable for agricultural use. - 4 -
Under the authority of GRI 1, the Bizon combine harvesters
2020, Z 056 and Z 058 are harvesting or threshing machinery of
heading 8433. They are classifiable in subheading 8433.51.00,
HTSUS, as combine harvester-threshers.
Sincerely,
John Durant, Director
Commercial Rulings Division