CLA-2-87:RR:NC:1:101 C82720
Mr. John Meunier
Nippon Express U.S.A., Inc.
151 Harborside Drive
Logan International Airport
East Boston, MA 02128-2933
RE: The tariff classification of timber hauler accessories from
Sweden
Dear Mr. Meunier:
In your letter dated December 5, 1997, you requested a
tariff classification ruling on behalf of Tilton Equipment
Company of Rye, New Hampshire.
The first item concerned (shown below) is the Self-Unloading
Timber Cart attachment
for the Iron Horse
timber hauler. It is a
rectangular, four-wheeled cart frame made
of silver metal. The
grated, rear bunk of the item can be folded down and the cart,
itself, can be adjusted to desired length.
The applicable subheading for the Iron Horse Self-Unloading
Timber Cart will be 8716.80.1000, Harmonized Tariff Schedule of
the United States (HTS), which provides for . . . other vehicles,
not mechanically
propelled; and parts
thereof: Other
vehicles: Farm wagons
and carts. The rate
of duty will be Free.
The second item (shown below) is the Timber Cart attachment
for the Iron Horse timber hauler. It is a moon buggy-shaped cart
of silver metal with four wheels. It has a telescoping drawbar
which allows adjustable length and an attached work roller. The
load capacity of this item is 1000 kg..
The applicable subheading for the Iron Horse Timber Cart
will be 8716.80.1000, Harmonized Tariff Schedule of the United
States (HTS), which provides for . . . other vehicles, not
mechanically propelled; and parts thereof: Other vehicles: Farm
wagons and carts. The rate of duty will be Free.
The last item (shown below) is the Lattice Cart attachment
for the Iron Horse timber hauler. It is a rectangular cart made
of silver metal with four, grated, raised sides and four wheels.
The item has a load capacity of 1000 kg.
The applicable subheading for the Iron Horse Lattice Cart
will be 8716.80.5090, Harmonized Tariff Schedule of the United
States (HTS), which provides for . . . other vehicles, not
mechanically propelled; and parts thereof: Other vehicles: Other:
Other: Other. The rate of duty will be 3.2% ad valorem.
We are not able to classify the Loader attachment for the
Iron Horse timber hauler based on the provided information.
Please resubmit a Ruling request for it separately along with
information detailing how it is powered; specifically, is it
powered by electricity or hydraulics?
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 Robert
DeSoucey at 212-466-5667.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division