CLA-2-84:S:N:N1:106-873231

Mr. G.M.C. Bigwood
Smalley Excavators
68South Turnpike Road
Wallingford, CT 06492

RE: The tariff classification of the Timbermite tree harvesting machine from England.

Dear Mr. Bigwood:

In your letter dated March 6, 1992 you requested a tariff classification ruling. You included descriptive literature and a video with your request.

As noted from the literature and video, the model 898 Timbermite tree harvesting machine is a tracked excavator-like propelling base which is specifically designed to be used with a variety of harvesting heads for the first thinning of trees of up to approximately 13.5 inches in diameter. It is built purposely narrow at 6 feet, 9 inches, with a high ground clearance of 2 feet, 1 inch and is compact in construction, with a rounded top chassis to minimize tree damage while travelling through and working in the forest tract. The machine has a full 360 degree slew, while the boom and arm, to which the harvesting head is attached, may be offset 45 degrees left and right to enable the operator to precisely place the harvesting head as selectively and accurately as needed.

The Timbermite is powered by a Perkins T4.236 turbo-charged, water-cooled diesel engine, with 98 brake horsepower at 2,200 rpm. The cab is designed to full ROPS criteria and the windows are glazed to provide greater protection from "chain shot". The machine has high nose tracks for negotiating ditches and other obstacles and has a 40 degree gradeability factor. Overall, the Timbermite weighs 18,720 pounds, has a height to the top of the cab of 10 feet, 6 inches and a track length of 12 feet, 1 inch.

The applicable subheading for the Timbermite will be 8436.80.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other forestry machinery. The rate of duty will be free. 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