CLA-2-73:OT:RR:NC:N1:113

Ms. Debbie Brule
Global Transportation Services Inc.
18209 80th Avenue South, Suite A
Kent, WA 98032

RE: The tariff classification of a Tree/Post Puller from China and Taiwan

Dear Ms. Brule:

In your letter dated September 22, 2017, on behalf of BAC Industries Inc., you requested a tariff classification ruling. In response to our request for additional information, our office received answers to our questions in your letter dated October 27, 2017. Photographs, descriptive literature and operating instructions for the subject article were submitted for our review.

The article under consideration is identified as the BG-10 Tree/Post Puller which is used in agriculture, horticulture or forestry for brush and tree removal. You stated in your letter that “The article consists of tapered steel blades that clamp to the forks of a skid steer loader or tractor. The blades grab and hold small trees so that the skid steer loader can pull them out of the ground.” You indicated that the BG-10 Tree/Post Puller will pinch the tree as the skid steer loader arms are lifted which creates tension. The BG-10 Tree/Post Puller can only be used in conjunction with a skid steer loader or tractor because these are the only vehicles that typically incorporate forks, or have the capability to accept a forks attachment. The BG-10 Tree/Post Puller must be clamped to the forks of a skid steer loader or tractor in order to work. You suggested classification for the BG-10 Tree/Post Puller under heading 8431, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts suitable for use solely or principally with the machinery of headings 8425 to 8430. The BG-10 Tree/Post Puller has neither mechanical nor electrical features.  In addition, the subject article is not an integral and constituent component of a skid steer loader without which the loader could not operate.  The BG-10 Tree/Post Puller is more in the nature of an accessory.  The language of heading 8431 only provides for parts.  Thus, we would not consider the BG-10 Tree/Post Puller to be classifiable in heading 8431, HTSUS.

The applicable subheading for the BG-10 Tree/Post Puller will be 7326.90.8688, HTSUS, which provides for other articles of iron or steel, other…other. The rate of duty will be 2.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.

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 Ann Taub at [email protected]

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division