CLA-2-84:S:N:N1:106 898677
Mr. John Wolper
Kaerntner Group, Inc.
P.O. Box 771
Kimberton, PA 19442
RE: The tariff classification of snowplows from Austria
Dear Mr. Wolper:
In your letter dated May 31, 1994 you requested a tariff
classification ruling. You have submitted descriptive and
illustrative literature.
The imported products are various models of the Kahlbacher
"elastic" snowplows, type HES, used for clearing snow on
highways, country roads and city streets. The literature depicts
HES models 210, 230, 250 and 270. The snowplows are designed for
mounting on unimogs and trucks. A "one-man" mounting system
makes for quick and easy installing or dismantling of the plow
from the carrier vehicle. Hydraulic side/lateral adjustment
permits the tilting of the snowplow to a thirty degree position
by means of two hydraulic cylinders directed from the driver's
cab. Plow safety when passing over obstacles is ensured by the
elastic PU levers which provide optimum shock absorption. In
addition, the plows are equipped with large, appropriately
dimensioned gliding shoes (adjustable castor wheels are an
option), and a lateral elastic support provided by PU-hollow
springs.
The applicable subheading for the Kahlbacher elastic
snowplows, type HES, will be 8430.20.0090, Harmonized Tariff
Schedule of the United States (HTS), which provides for snowplows
and snowblowers, other. The rate of duty will be 2.5 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