CLA-2-84:RR:NC:1:102 G86679
Mr. David Thompson
GHY USA, Inc.
572 South Fifth Street (Suite 2)
Pembina, North Dakota 58271
RE: The tariff classification of an equipment hitch from Canada.
Dear Mr. Thompson:
In your letter dated January 22, 2001 you requested a tariff classification ruling on behalf of your client Handy-Hitch Manufacturing.
The article in question is described as a “handy-hitch” that is designed to be mounted on the back of a tractor and provide a means of attachment for a mower. The purpose of the hitch is to allow sloping surfaces to be mowed while the towing tractor remains on a level surface. The hitch is essentially an articulated shaft supported on a two-wheeled chassis, designed to transfer torque from the tractor’s mechanical power take-off to the hitched mower. Descriptive literature was submitted.
The applicable subheading for the hitch will be 8483.10.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other transmission shafts. The rate of duty is 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 Kenneth T. Brock at 212-637-7026.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division