CLA-2-84:RR:NC:1:106 A88387
Ms. Cindy Shahamat
Schenker International, Inc.
4700 Lima Street
P.O. Box 39945
Denver, CO 80239-0945
RE: The tariff classification of the a snow grooming tractor from Italy
Dear Ms. Shahamat:
In your letter dated October 14, 1996 on behalf of Prinoth of North America you requested a tariff classification ruling. You included descriptive literature with your request.
The product is question is the Prinoth T2S snow grooming tractor. This track-laying tractor features a 6 cylinder turbocharged diesel engine rated at 111 kW, an electronic steering system, a hydrostatic transmission with a top speed of 18 km/h and hydrostatic brakes. Standard auxiliary equipment, which is bolted to the tractor, includes a front clearing snow plow with 8 shifting positions, tiller model F230 fitted with cross-country track setters and a fast discoupling system for rear attachments. Optional attachments include a front-mounted snow blower, a front-clearing snow plow with 12-way hydraulics and hydraulically movable side wings, a smoothing board fitted with cross-country track setters and a 9-passenger rear mounted cabin. This vehicle is constructed essentially to haul or push another vehicle, appliance or load and is used in grooming cross-country ski trails, ski slopes, training fields and the like.
The applicable subheading for the Prinoth T2S snow grooming tractor will be 8701.30.5030, Harmonized Tariff Schedule of the United States (HTS), which provides for other track-laying tractors with a net engine power of 93.3 kW or more but less than 119.4 kW. The rate of duty will be 1.3 percent ad valorem. Please be advised that the auxiliary equipment and any other optional attachments are to be classified in their appropriate headings and not with the tractor even if mounted on or presented with the tractor.
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 Patrick J. Wholey at 212-466-5668.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division