CLA-2-87:OT:RR:NC:N1:106
Ms. Martine De Courcel
Logistics Manager
Camoplast Solideal
2144 King West, Office 110
Sherbrooke, Quebec Canada J1J 2E8
RE: The tariff classification of tracks for agricultural tractors
Dear Ms. De Courcel:
In your letter dated March 15, 2012 you requested a tariff classification ruling.
The merchandise under consideration is tracks for agricultural tractors. As per the description submitted and internet research the tracks are made of a rubber compound and steel cable. The brand name is Durabuilt. The item numbers are 2500, 3500, 5500, and 6500.
Durabuilt 2500 series is a general purpose agricultural track intended for light to medium duty agricultural applications and machines. The Durabuilt 3500 series is appropriate for use in all primary and secondary row crop and tillage operations. The DuraBuilt 5500 series adds extra rubber and steel for more demanding agricultural operations. The Dura Built 6500 offers the highest performance and durability in the series.
The applicable subheading for the tracks will be 8708.99.2300, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of the motor vehicles of headings 8701…: Other parts and accessories: Other: Parts of tractors suitable for agricultural use: Other. The 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 Matthew Sullivan at (646) 733-3013.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division