CLA-2-87:OT:RR:NC:N1:101
Michael Hodes
Hodes, Keating & Pilon
Attorneys at Law
134 North LaSalle Street, Suite 1300
Chicago, IL 60602
RE: The tariff classification of two log skidders from Finland
Dear Mr. Hodes:
In your letter dated May 2, 2017 you requested a tariff classification ruling on behalf of your client, Logset Oy (“Logset”), located in Hännisentie, Koivulaht.
The items under consideration have been identified as two (2) models of clam bunk skidders (Model 8C and Model 12C).
In your request you state that both models are identical to each other with the exception of dimensions, weight, engine power and lifting capacity. Both models are wheeled skidders, consisting of a tractive base and a crane mounted grapple used to drag cut timber from the point of felling to the loading site where it can be loaded onto a log forwarder or directly onto a timber truck for transport to a mill. The operator lifts and skids or drags harvested trees with the grapple, supporting the butt-end off the ground and using the top-opening hydraulic jaw of clan1bunk mounted on the rear chassis for additional support, as necessary. You state that model 8C's engine power is rated at 185 kW, while model l 2C's engine power is rated at 220 kW.
The applicable subheading for models 8C and 12C will be 8701.95.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tractors…: Other, of an engine power: Exceeding 130 kW: Suitable for agricultural use”. 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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division