CLA-2-87:RR:NC:MM:101 G87244
Mr. Joseph P. Cravero
Deere & Company Tax Department
One John Deere Place
Moline, Illinois 61265
RE: The tariff classification of a John Deere 1800 Utility Vehicle
Dear Mr. Cravero:
In your letter dated February 9, 2001 you requested a tariff classification ruling.
You submitted the John Deere 1800 Utility Vehicle Pamphlet describing this vehicle. This vehicle is manufactured in the United States and that it will be exported. It is a four-wheel, self- propelled utility vehicle and is used to haul materials in factories and warehouses and on golf courses, sports fields and nurseries. It has a 4-cycle, gasoline, 18 horsepower engine that can attain a maximum speed of 11.5 mph. The vehicle has a two-speed transaxle and large-diameter tires for traction. The vehicle has an open operator’s platform and comes with a cargo box capable of hauling materials up to 1500 lbs. The tailgate can be removed and the sides lowered to provide a flatbed surface. The vehicle’s turning radius (120.5 inches) is approximately equal to its length (102 inches). You state that the vehicle does have attachments. It has a sun canopy kit to shield the operator from inclement weather. It also has an auxiliary hydraulics kit to power attachments and a Cushman TD1500 Top Dresser. The Cushman Core Harvester and a cradle attachment can also be adapted to the John Deere 1800 Utility Vehicle.
The applicable subheading for the John Deere 1800 Utility Vehicle will be 8709.19.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles: Vehicles: Other…Operator riding.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
If you have any questions regarding the ruling, contact National Import Specialist Robert DeSoucey at 212-637-7035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division