CLA-2-84:OT:RR:E:NC:N1:106
Ms. Mei C. Li
Compliance Manager
Marubeni Corporation America
450 Lexington Ave.
New York, NY 10017
RE: The tariff classification of a backhoe loader from Japan.
Dear Ms. Li:
In your letter dated November 6, 2007, you requested a tariff classification ruling. You included schematic materials and a sales brochure with your request.
The merchandise at issue is referred to as backhoe loader tractor model M59. The machine has pneumatic tires, a 59 horsepower diesel engine, and a fixed cab with a seat that swivels 180 degrees allowing operation of the two working components which are installed fore and aft. To the front of the machine is an 84 inch loader bucket which is said to have a capacity of 1800 kg at maximum lift height. To the rear is an articulated mechanical boom with a backhoe bucket attached which is stated to have a maximum digging force of 3448 kg and is capable of digging to a 12 foot depth. The machine has left and right stabilizers which extend to the sides during stationary digging. The boom is capable of being removed if necessary to attach other machines. There is a rear power transfer overdrive (PTO) which operates at 50 horsepower. The brochure provided states that “the 55 degree steering angle and compact differential provide you with ground clearance and maneuverability you need for a wide array of work applications”. It further states that the “frame absorbs twisting loads during backhoe and loader operation and will not transmit flex”. These are features not typically found in agricultural tractors. The M59, as marketed and imported is primarily designed for excavation and loading of excavated materials.
The applicable subheading for the M59 backhoe loader tractor will be 8429.59.1030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self propelled...: mechanical shovels, excavators and shovel loaders: other: backhoes,…new: backhoes. The general rate of duty will be free.
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 Mark Palasek at 646-733-3013.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division