CLA-2-87:RR:NC:MM:106 H81045
Mr. Joseph P. Cravero
Deere & Company Tax Department
One John Deere Place
Moline, IL 61265
RE: The tariff classification of John Deere 1050C crawler dozer from Austria
Dear Mr. Cravero:
In your letter dated May 9, 2001 you requested a tariff classification ruling. You included descriptive literature with your request.
The John Deere 1050C tracked crawler dozer has a Liebhere six cylinder diesel engine rated at 326 horsepower (243 kW). It has a dual-path, electronic-controlled closed-loop hydrostatic drive that provides a load-sensing feature which automatically adjusts speed and power to match load conditions. The 1050C has a ground speed of up to 6.8 MPH with three forward and three reverse speeds. Without blade or attachments, the 1050C weighs 59,930 pounds. The crawler dozer has attachments consisting of three blades, two rippers and a rigid heavy-duty draw bar.
Although the John Deere 1050C crawler dozer resembles a bulldozer and is mostly used in construction it is not considered to be excavating machinery, for tariff purposes, for the following technical reasons: it does not have a special frame for a rear mounted engine; it does not have extra long tracks to increase stability of the base; the 1050C's attachments are not permanent but readily removable; there is no built-in counterbalancing mechanism. It does appear to be constructed essentially for hauling or pushing another vehicle, appliance or load and is thus a tractor, for tariff purposes. Moreover, it appears to be of the same class or kind of vehicle as the John Deere bulldozer model 550, which was previously ruled to be a tractor suitable for agricultural use.
The applicable subheading for the John Deere 1050C crawler dozer will be 8701.30.1060, Harmonized Tariff Schedule of the United States (HTS), which provides for track-laying tractors suitable for agricultural use with a net engine power of 194 kW or more but less than 257.4 kW. 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