CLA-2-84:S:N:N1:106 898919
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 June 4, 1994 you requested a tariff
classification ruling. You have submitted descriptive and
illustrative literature.
The imported products are various models of the Kahlbacher
gliding snowplows, type "LS" used for clearing snow on country
roads, village streets and city streets. The literature depicts
"LS" models 270 and 300 The snowplows are designed for mounting
on unimogs, trucks, and special purpose motor vehicles. The LS
270 has three segments, has a clearing width of 2700 mm, an
overall width of 3320 mm, a middle height of 1200 and weighs 790
kg. The LS 300 has three segments, has a clearing width of 2950
mm, an overall width of 3620 mm, a middle height of 1200 mm and
weighs 850 kg.
A "one-man" mounting system makes possible quick and easy
installing or dismantling of the plow from the carrier vehicle.
The hydraulic lateral adjustment of the plow to the left and
right is from the driver's cab by means of two hydraulic
cylinders. A large slew absorbing valve protects the slew valve
against unbalanced loading of snow on the plow blade. The
central, transverse oscillating and lockable suspension affects
an excellent adjustment of the plow to the slope of the road. An
automatic locking system keeps the raised plow in a horizontal
position. Large adjustable gliding shoes are provided as
standard equipment. The gliding plate is movable, so that it can
easily adjust itself to unevenness in the road, especially on
unpaved roads.
The applicable subheading for the Kahlbacher gliding
snowplows, type "LS" 270 and 300, 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 Seaport1