CLA-2-84:S:N:N1:106-809154

Mr. John Wolper
Kaerntner Group, Inc.
P.O. Box 771
Kimberton, PA 19442

RE: The tariff classification of snowblowing machinery from Austria.

Dear Mr. Wolper:

In your letter dated April 5, 1995 you requested a tariff classification ruling. You included descriptive literature with your request.

There are 3 models of snowblowers involved in this request, all designated with the prefix RL: the 800/2600, the 1000/2800 and the 1110/3000. The dual numbers represent the cutting heights and widths, in millimeters, of the various cutter/blowers. All 3 models are powered by an engine mounted to the rear of the blower section of the machine and are attached to the arms of a loader, which acts as the carrier. The snowblowers are manufactured by Toni Kahlbacher, GmbH. & Co. KG, of Austria.

The applicable subheading for the Kahlbacher RL series snowblowers will be 8430.20.0030, HTS, which provides for attachment type snowblowers. The rate of duty will be 2 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