CLA-2-84:OT:RR:NC:N1:106
Mr. Karl F. Krueger
DHL Global Forwarding
2660 20th St.
Port Huron, MI 48060
RE: The tariff classification of farm tractor loading buckets from Canada.
Dear Mr. Krueger:
In your letter dated November 19, 2008 you requested a tariff classification ruling on behalf of your client, John Deere and Company. A description and photos were submitted.
The items in question are five loading buckets which are optional attachments for specific models of John Deere utility tractors of the type commonly used for farm work and similar activities. The tractors are designed to push or pull loads and machinery and have standard power take off (PTO) devices installed. The buckets, when in use, attach to the end of a hydraulic loader frame which would be installed on the front of the tractor. The loader frame is necessary to lift, lower and articulate the movement of the attached bucket. Four of the buckets are of simple design (models BW14146, BW14147, BW15566 and BW15573) and the fifth (model BW15462) includes a grappling mechanism above the bucket.
You suggest that the farm tractor loading buckets would be correctly classified in 8431.39.10 Harmonized Tariff Schedule of the United States (HTSUS). This classification does not exist.
The applicable subheading for the farm tractor loading buckets will be 8431.39.0080, HTSUS, which provides for parts suitable for use solely or principally with the machinery of headings 8425 to 8430: of machinery of heading 8428: other, other: other. The rate of duty will be free.
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 http://www.usitc.gov/tata/hts/.
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 Mark Palasek at (646) 733-3013.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division