CLA-2-84:S:N:N1:106-800666
Mr. John Wolper
Kaerntner Group, Inc.
P.O. Box 771
Kimberton, PA 19442
RE: The tariff classification of snowplows from Austria
Dear Mr. Wolper:
In your letter dated July 25, 1994 you requested a tariff
classification ruling. You have submitted descriptive and
illustrative literature.
The imported products are various models of Kahlbacher STS
gliding snowplows that are used on country roads and highways for
snow clearing in
the toughest conditions. The plows are attached to medium and
heavy duty trucks and tractors. The type STS are segmented
safety plows. Each plow segment is automatically protected by
special rubber elements which are maintenance free, adjustable
and replaceable. These elements are UV resistant and have a
continuous torsion-free elasticity. The efficiently shaped plow
segments, which are upwardly turned at the edge, permit an
optimal displacement of snow, which is thrown far, even over high
embankments. The multi-position snow screen, installed to the
body of the plow or installed as a rubber curtain on the plow
segments keeps the operator's view free of snow dust.
Hydraulic side/lateral adjustment, by means of two
telescoping rams, permits operation of the plow from the driver's
seat. These rams are protected against overloads by a large
shock absorbing valve. A lateral oscillating system allows the
plow to adapt to road surfaces which are not always of uniform
slope. An automatic locking mechanism keeps the raised plow in a
horizontal position.
The applicable subheading for the Kahlbacher STS gliding
snowplows, models STS 270, STS 300, STS 340 and STS 400, will be
8430.20.0090, Harmonized Tariff Schedule of the United States
(HTS), which provides for snowplows and snowblowers, other. The
rate of duty will be 2.5 percent ad valorem. 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