CLA-2-84:S:N:N1:106-856985
Mr. David Pearson
Takeuchi Manufacturing (U.S.), Ltd.
2711 Peachtree Square
Atlanta, GA 30360-2634
RE: The tariff classification of a tracked skid steer loader
from Japan
Dear Mr. Pearson:
In your letter dated September 28, 1990 you requested a
tariff classification ruling. You have submitted a photograph
and a specification sheet of the imported product.
The Takeuchi TL-26 is a compact, rubber tracked skid steer
loader that may be used in a variety of agricultural, industrial
and construction applications. This model is powered by an Isuzu
4-cylinder, 2,499 cc, fuel injected, liquid cooled engine. Other
features include a Sumitomo Eaton transmission, double acting
lift cylinders, double acting tilt cylinders, an S.A.E. tipping
load of 1,900 kgs, a parking brake, a work bucket, and an
electric engine shut-off device. The operator's area has a
contoured adjustable seat, control levers and a protective
covering. The model TL-26 has an overall length of 2,585 mm
(without bucket), an overall width of 1,530 mm (without bucket),
an overall height (ROPS) of 2,090 mm, a bucket width of 1,550 mm,
and a ground clearance of 285 mm. The TL-26 skid steer loader
has an operating weight of 3,110 kgs.
The applicable subheading for the Takeuchi TL-26 skid steer
loader will be 8429.51.1060, Harmonized Tariff Schedule of the
United States (HTS), which provides for other (crawler tracked)
self-propelled front-end shovel loaders. The rate of duty will be
2 percent ad valorem.
Subheading 9817.00.50, HTS, free of duty, is the provision
for machinery, equipment and implements to be used for
agricultural purposes. If the Takeuchi TL-26 skid steer loader
is only used in agricultural pursuits, and the end user can
provide the documentary evidence as outlined in Sections 10.131-
10.139 of the Customs Regulations, then the merchandise would be
classifiable in subheading 9817.00.50, HTS.
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