NY 854825
AUG 22 1990
CLA-2-87:S:N:N1:106 854825
Mr. Ed Cook
F. H. Fenderson Inc.
12 Main Street
Calais, ME 04619
RE: The tariff classification of a tractor and wood harvester
from Canada.
Dear Mr. Cook:
In your letter dated July 24, 1990 on behalf of Mr. Marty
Perkins, you requested a tariff classification ruling.
Mr. Perkins intends to import an agricultural tractor made
in Canada to-gether with a readily-removable wood harvester unit.
The harvester unit consists of a TUFAB GS301 harvester head,
manufactured in Canada, and a joystick-controlled MOW 3865
loader/boom, made in Sweden. When the harvester head is
assembled to the loader/boom, the harvester becomes a new item of
commerce and a product of Canada. The carrier for this assembled
harvesting unit is a Ford 9030 (276 Versatile) farm tractor.
The applicable subheading for the four-wheeled farm tractor
with 75 kW PTO, 3-speed transmission will be 8701.90.1045,
Harmonized Tariff Schedule of the United States (HTS), which
provides for other tractors suitable for agricultural use. This
provision is free of duty. The wood harvester is classifiable
under subheading 8436.80.0020, HTS, which provides for forestry
machinery. This provision is also free of duty.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport