CLA-2-84:S:N:N1:106-890643
Mr. John Ilchuk
Ilchuk Seed Farm
Box 852
Vermilion, AB TOB 4MO
Canada
RE: The tariff classification of a tree mover from Canada.
Dear Mr. Ilchuk:
In your letter dated September 15, 1993 you requested a tariff
classification ruling. You included descriptive literature and a
brochure
with your request.
The Ilchuk Tree Mover is described as a hydraulically-powered machine
used in conjunction with a front-end loader mounted on a tractor for the
purpose of transplanting trees. In operation, the tree mover first digs a
hole for a tree with its curved scoops. Then the subject tree is dug up,
root ball and all, using the machine's root balling blades. The tree mover
cuts a root ball about 30 inches square and about 18 to 20 inches deep. The
tree to be transplanted is then moved to the prepared hole and laid in.
While the Ilchuk Tree mover is also capable of moving dirt and gravel and of
clearing debris, it is essentially designed for its tree transplanting
duties.
The applicable subheading for the tree mover will be 8436.80.0020,
Harmonized Tariff Schedule of the United States (HTS), which provides for
other forestry machinery. The rate of duty will be free.
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