CLA-2 RR:CR:GC 961261 HMC
Mr. David Murphy
Grunfeld, Desiderio, Lebowitz &
Silverman, LLP
245 Park Avenue, 33rd Floor
New York, NY 10167-3397
RE: Rottne Rapid Tractors; Subheading 8701.90; Chapter 87, Note
2; Explanatory Note 87.01; Tractors (Other Than Tractors of
Heading 8709).
Dear Mr. Murphy:
This is in response to your letter to the Area Director of
Customs, New York, dated June 7, 1997, on behalf of Blondin,
Inc., regarding the tariff classification of Rottne Rapid
tractors under the Harmonized Tariff Schedule of the United
States (HTSUS). Your letter together with your supplemental
submission of August 22, 1997, was forwarded to this office for a
reply.
FACTS:
The merchandise involves six Rottne tractor models. They
are the Rottne, Rottne Rapid G, Rottne 2000, Rottne Rapid, Rottne
SMV Rapid and the Rottne 5000. All of the models are either two-wheeled or four-wheeled tractors and have a power take-off (PTO)
or a hydraulics system. The tractors have different engines and
transmission configurations and are imported with no attachments.
In the United States, the tractors are attached to specific
logging equipment, such as tree harvesters, log forwarders,
scarifiers, clam bunk skidders, etc. The Rottne, Rottne Rapid G,
and the Rottne 2000 are described as small four-wheel tractors
powered by 4 cylinder Ford/Iveco (88 kW) engines. The Rottne
Rapid is the mid-sized two-wheel tractor powered by the same 4-cylinder Ford/Iveco (88 kW) engine. The Rottne SMV and the
Rottne 5000 are described as the largest two or four-wheel
tractors, powered by 6-cylinder Ford/Iveco (125 kW) engines.
The provision under consideration is as follows:
8701 Tractors (Other than tractors of heading No.
87.09)
8701.90 Other:
8701.90.10 Suitable for agricultural use...Free
ISSUE:
Whether the Rottne Rapid tractors are classifiable as other
tractors suitable for agricultural use under subheading
8701.90.10, HTSUS.
LAW AND ANALYSIS:
Merchandise is classifiable under the 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.
You claim that the Rottne tractors meet the definition of
tractor, under Chapter 87, and are thus properly classified under
subheading 8701.90.10, HTSUS. Chapter 87, Note 2, HTSUS, states
that
" tractors' means vehicles constructed essentially
for hauling or pushing another vehicle, appliance
or load, whether or not they contain subsidiary
provision for the transport, in connection with
the main use of the tractor, of tools, seeds,
fertilizers or other goods."
The Harmonized Commodity Description And Coding System
Explanatory Notes (ENs) constitute the 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 ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg.
35127, 35128 (Aug. 23, 1989). EN 87.01, at p. 1544, states that
[f]or the purposes of [heading 8701],
tractors means 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,
fertilisers or other goods, or provision for
fitting with working tools as a subsidiary
function.
We agree with your contention that the tractors in this
instance are constructed essentially for hauling or pushing
another vehicle, appliance or load. As imported, the merchandise
meets the definition of Chapter 87, Note 2 and the ENs. The
literature submitted shows that the tractive bases are self-
propelled and designed to haul or push various logging
implements. These implements are interchangeable and powered by
the tractors' PTO and/or hydraulics system. We note that the two
wheeled tractors may not function on their own. However, we
believe that, although these tractive units must be coupled with
another appliance such as a harvester or log forwarder, they have
no other purpose than to haul or push another appliance or load.
HOLDING:
Under the authority of GRI 1, the Rottne, Rottne Rapid G,
Rottne 2000, Rottne Rapid, Rottne SMV Rapid and the Rottne 5000
tractors are classifiable under subheading 8701.90.10, HTSUS, as
"Tractors (other than tractors of heading 8709): Other: Suitable
for agricultural use." The 1998 rate of duty is free.
Sincerely,
John Durant, Director
Commercial Rulings Division