CLA-2-84:S:N:N1:106-897172
Mr. Richard L. Jones
John S. James, Co.
P.O. Box 1017
Charleston, SC 29402-1017
RE: The tariff classification of a woodchipper and parts from
Finland
Dear Mr. Jones:
In your letter dated April 19, 1994, on behalf of Tri-State
Distributors, Statesville, NC, you requested a tariff
classification ruling.
You have submitted descriptive literature.
The imported product is the Patu model DC65 woodchipper.
The wood-chipper has a 3-point hook, and is powered by the power-
take-off of a farm tractor. The woodchipper features four knives
that will efficiently chip limbs, slabs or whole trees. The
knife setting ranges from 1/4 inch to 1/2 inch. The maximum
infeed diameter is 6-1/2 inches (170 mm). The feed chute is on
the right side of the chipper which enables the operator to work
away from the road traffic. The feed chute can be folded up and
latched, thus ensuring a safe road transport. The model DC65
also features an adjustable chip length that enables the
production of the correct chip size for different purposes. The
discharge chute rotates 360 degrees, allowing the chips to be
blown in the desired direction. The DC65 woodchipper weighs 650
pounds.
The target group for the sale of this product would be
farmers who have small tracts of timber (for the purpose of
either lumber or pulpwood).
The applicable subheading for the Patu model DC65
woodchipper will be 8436.80.0090, Harmonized Tariff Schedule of
the United States (HTS), which provides for other forestry
machinery: other: other. The rate of duty will be free.
You also inquired about the classification of spare parts
for this woodchipper. In general, parts which are goods included
in any of the headings of chapters 84 and 85 are classified in
their respective headings. Other parts, if not excluded from
section XVI or chapter 84 and if suitable for use solely or
principally with these machines, are classifiable in the
provision for parts of forestry machinery in subheading
8436.99.0020, HTS. The rate of duty is also free. Subheading
9817.00.60, HTS, provides for parts to be used in agricultural or
horticultural machinery provided for in headings 8432, 8433, 8434
and 8436. As these parts are to be used in an article
classifiable in heading 8436, they would be eligible for duty-
free treatment under subheading 9817.00.60 if they are
alternatively classified in a dutiable provision.
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