CLA-2-84:RR:NC:MM:106 F87871
Mr. Bob Nolan
Cole International Inc.
9045 Cote De Liesse
Dorval, QC, Canada
H9P 2M9
RE: The tariff classification of forestry machinery from Canada
Dear Mr. Nolan:
In your letter dated May 26, 2000 you requested a tariff classification ruling. You included descriptive literature with your request.
The merchandise in question is a line of machinery used principally in forestry and identified as a series of "Grizz" machines. The basic machine is a self-propelled tractive base incorporating a hydraulic boom and comes in 4-wheeled or 6-wheeled versions. The basic unit is sold with either an attached harvester head or a grappling hook or as a combination unit and is known variously as the Grizz Harvester, the Grizz Loader or the Grizz Combined Harvester, depending on the desired options.
The applicable subheading for the "Grizz" line of basic machines will be 8436.80.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for forestry machinery. The rate of duty will be free. The harvester heads take the same tariff number and rate.
The applicable subheading for the grapple, whether or not imported with the basic line of Grizz machines, will be 8428.90.0006 HTS, which provides for other lifting, handling, loading or unloading machinery, other, woodland log handling equipment (other than skidders). The rate of duty will be free.
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 212-637-7036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division