CLA-2-87:S:N:N1:101-889791
Mr. Ed Baker
A.N. Deringer, Inc.
173 West Service Road
Champlain, NY 12919
RE: The tariff classification of round bale trailers from Canada
Dear Mr. Baker:
In your letter dated August 24, 1993, on behalf of Les Machineries
Pronovost Inc., St. Tite, PQ, you requested a tariff classification ruling
for the models P-6800 and P-6812 auto load round bale handlers. These
articles are trailers used to self-load and transport round bales of hay or
straw on farms. You have provided literature and photographs of the model
P-6800, but you have not provided any descriptive information of the model
P-6812.
The model P-6800 is a wheeled trailer that is towed behind a tractor.
This model measures 34 feet in length, 63 inches in width, has a floor height
of 36 inches, and has a load capacity of 14,000 pounds. The dumping angle is
30 degrees and 90 degrees. The model P-6800 trailer weighs approximately
3,800 pounds. The literature states that the trailer can carry six bales
and unloads in stacks of 3 high; or can carry seven bales and unload in one
row. The model P-6800 round bale trailer is solely or principally used on
farms.
As indicated by Congress, Customs will give considerable weight to the
Explanatory Notes (EN) and the compendium of Classification Opinions because
they are the official interpretation of the HS, but they shall not be treated
as dispositive General Rules of Interpretation (GRIs). 54 Fed Reg 35127,
35128 (August 23, 1989).
The EN to Section XVII, 87.16, states "this heading covers a group of
non-mechanically propelled vehicles equipped with one or more wheels and
constructed for the transport of goods or persons.... Trailers falling here
include self-loading agricultural trailers fitted with automatic loading
devices...."
The applicable subheading for the model P-6800 round bale trailer will
be 8716.20.0000, Harmonized Tariff Schedule of the United States (HTS), which
provides for self-loading or self-unloading trailers and semi-trailers for
agricultural purposes. The rate of duty will be 3.2 percent ad valorem.
Goods classifiable under subheading 8716.20.0000, HTS, which originated
in the territory of Canada, will be entitled to a 1.6 percent rate of duty
under the United-States Canada Free Trade Agreement upon compliance with all
applicable regulations.
Your inquiry does not provide enough information for us to give a
classification ruling on the model P-6812 round bale trailer. Your request
for a classification ruling should include complete descriptive literature.
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