CLA-2-84:RR:NC:1:104
Mr. Robert Stein
Mohawk Global Logistics
152 Air Cargo Road
Suite 303
Hancock International Airport
North Syracuse, NY 13212
RE: The tariff classification of log processing machines from Finland
Dear Mr. Stein:
In your letter dated August 23, 2007 on behalf of Dan Hudon Sales Inc. you requested a tariff classification ruling.
The models in question, i.e., Hakki Pilke 2X, Hakki Pilke 1X 37 and Green Speed 1X 42, are hydraulic firewood machines. The models do not contain an internal power source but rather are powered via the power take-off of the tractor to which they are attached. Once connected to a tractor, the logs are carried into the machine via an in-feed conveyor. The logs are first cut-to-length and then split. The machines carry out the different types of machining operations without a tool change between such operations.
In your letter, you note that the importer has requested that the goods be classified under subheading 8708.99.2300, Harmonized Tariff Schedule of the United States (HTSUS) which provides for Parts of tractors suitable for agricultural use: Other. Heading 8708 is a parts provision which also provides for accessories. While each log processing machine may be viewed as an accessory, it is, in fact, discrete machinery in its own right. Noting Chapter 87, Note 2, “Machines and working tools designed to fit tractors of heading 8701 as interchangeable equipment remain classified in their respective headings…”. Thus, subheading 8708.99.2300 would not be applicable in this case.
The applicable subheading for the log processing machines, Models Hakki Pilke 2X, Hakki Pilke 1X 37 and Green Speed 1X 42, will be 8465.10.0035, HTSUS, which provides for Machine tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials: Machines which can carry out different types of machining operations without tool change between such operations…Woodworking machines: Other: Other. The rate of duty will be 2.4 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patricia O’Donnell at 646-733-3011.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division