CLA-2-84:S:N:N1:104 890743
Mr. Sakari Ylinen
CDI International Inc.
460 N. University Avenue
Suite 201
Provo, Utah 84601
RE: The tariff classification of a wood splitter/chopper from
Finland
Dear Mr. Ylinen:
In your letter dated September 22, 1993, you requested a
tariff classification ruling.
The Nokka splitter/chopper (Pilkekone) automatically cuts, splits and
loads firewood. It can be attached to a specialized forest tractor or a
regular farm tractor. The machine takes its power from a tractor's PTO.
The splitter/chopper is used to cut and split wood too small for saw mills
and the paper industry.
The applicable subheading for the Nokka splitter/chopper (Pilkekone)
will be 8465.96.0015, Harmonized Tariff Schedule of the United States (HTS),
which provides for Machine tools (including machines for nailing, stapling,
glueing or otherwise assembling) for working wood, cork, bone, hard rubber,
hard plastics or similar hard materials: Other: Splitting, slicing or
paring machines...For woodworking: Log splitters. The rate of duty will be
3 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