CLA-2-87:S:N:N1:106-896280
Mr. Brian F. Walsh
Barnes, Richardson & Colburn
200 East Randolph Drive
Suite 7920
Chicago, IL 60601
RE: The tariff classification of crawler tractors from Brazil
Dear Mr. Walsh:
In your letter dated March 23, 1994, on behalf of Fiatallis North America, Inc., you requested a tariff classification ruling. You submitted descriptive material with your request.
Fiatallis North America, Inc. seeks classification of Fiatallis models FD 9 and FD 14C crawler tractors.
The Fiatallis FD 9 is an updated and improved version of the Fiatallis crawler tractor model 9 which was previously ruled upon in Headquarters ruling 053359, dated January 4, 1978, and in New York ruling 817438, dated March 17, 1986. Both rulings were issued under the Tariff Schedules of the United States (TSUS) and held the earlier version of the FD 9 to be suitable for agricultural use. The improvements which have been made to the present version of the FD 9 have all been upgrades affecting performance of the machine or the comfort of the operator. The tractor is powered by a Fiat 8065T 6-cylinder diesel engine and a full power shift transmission, with 3 forward and 3 reverse speeds. An optional direct drive transmission is also available. This model is rated at 80 kW. Standard equipment includes a fixed drawbar and front pull hook. Optional equipment includes a PTO shaft and a swinging drawbar.
The Fiatallis FD 14C is an updated and improved version of a earlier Fiatallis crawler tractor of the same designation which was ruled upon under the TSUS in Headquarters ruling 056714 dated June 5, 1978. That version was held to be suitable for agricultural use. The most significant change which has been made to the FD 14C from past versions of this model is that while, in the past, the FD 14C was powered by a Fiat 8365 turbocharged engine, it is now powered by a Cummins 6 CT 8.3 diesel, turbocharged engine. The new version has been furnished with an enclosed cab for increased operator comfort. The available transmissions are a torque converter with full power shift, with 3 forward and 3 reverse speeds, or an automatic master clutch and power shift transmission with mechanical range-change selector, with 6 forward and 6 reverse speeds. This model is rated at 119 kW. Standard equipment includes a fixed drawbar and front pull hook. Optional equipment includes a PTO shaft and a swinging drawbar.
These tractors are capable of adapting to other attachments such as spreaders, plows, sprayers, cultivators and harvesting machines. With the proper attachments these tractors are suitable for use for land reformation, contour plowing, irrigation work, pulling discs, planting, clearing, re-forestation and so on.
Subheading 8701.30.10, HTS, provides for track-laying tractors suitable for agricultural use. The phrase "suitable for agricultural use" has been interpreted by the courts as requiring that a tractor be actually, practically, and commercially fit for such use. Suitability does not require that the tractor be chiefly used in agricultural pursuits, but there must be evidence of more than a casual, incidental, exceptional or possible use in this area. It appears from the submitted documentation that the FD 9 and the FD 14C meet this suitability requirement.
The applicable subheading for the Fiatallis FD 9 crawler tractor will be 8701.30.1015, Harmonized Tariff Schedule of the United States (HTS), which provides for track-laying tractors: suitable for agricultural use; new; with a net engine power of less than 93.3 kW. The rate of duty will be free.
The applicable subheading for the Fiatallis FD 14C crawler tractor will be 8701.30.1030, HTS, which provides for track-laying tractors: suitable for agricultural use; new; with a net engine power of 93.3 kW or more but less than 199.4 kW. 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