CLA-2-84:S:N:N1:106 898925
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
multi-purpose lateral snowplows, type "DS" used for the efficient
clearing of snow under all road conditions. The literature
depicts DS models 220, 240, 240e, 260, 260e, 280 and 280e. The
snowplows are designed for mounting on tractors, unimogs and
trucks. The type "DS" plow consists of two segments. The
efficient shape of the segments, which are upwardly turned at
their outer edge, ensure an optimal displacement of snow, which
is thrown far (even over high embankments). The hydraulic
lateral adjustment of the plow into a thirty degree position is
possible from the driver's cab by means of two hydraulic
cylinders. Because of a central, transversely oscillating
(crosswise pintling) and lockable suspension, the snowplow can
adapt itself to irregularities in the road surface. By utilizing
the automatic locking system, the snowplow is brought into an
almost horizontal position by means of a lever. This position is
automatically held until the plow is lowered into the cleaning
position, not influenced by snow or other occurrences which cause
an uneven shifting of weight. A multi-position adjustable snow
screen which is installed to the body of the plow, or installed
as a rubber curtain at the plow segments, keeps the operator's
view free from snow dust.
The applicable subheading for the Kahlbacher multi-purpose
lateral snowplows, type "DS" 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