CLA-2-87:OT:RR:NC:N2:201
Jennifer Behn
Global Trade Compliance Manager
Deere & Co.
1 John Deere Place
Moline, IL 61265
RE: The tariff classification of a John Deere Tractor from India
Dear Ms. Behn:
In your letter dated September 27, 2021, you requested a tariff classification ruling.
The items under consideration have been identified as five (5) models of tractors manufactured by John Deere. In an email from this office, dated September 28, 2021, we informed you that we cannot provide the classification of entire product lines. In response, you selected five (5) models for classification.
The first item has been identified as John Deere Series-3 tractor model 3025D. The 3025D is equipped with a 100.2 cubic centimeter (cc) (1.64 l) engine rated at 18.2 kilowatt (kW).
The second item has been identified as John Deere Series-3 tractor model 3046R. The 3046R is equipped with a 95.7 cc (1.57 l) engine rated at 33.3 kW.
The third item has been identified as John Deere Series-4 tractor model 4044M. The 4044M is equipped with a 133.5 cc (2.2 l) engine rated at 31.7 kW.
The fourth item has been identified as John Deere Series-4 tractor model 4052M. The 4052M is equipped with a 127.6 cc (2.09 l) engine rated at 37.9 kW.
The fifth, and final model, has been identified as John Deere Series-4 tractor model 4066R. The 4066R is equipped with a 127.6 cc (2.09 l) engine rated at 48.5 kW.
In your email dated October 22, 2021, you state that model 3025D is imported from India in a 90% assembled state, and that the final assembly (adding tires, loader arms and hitch components) is done at the Augusta factory in Georgia.
In your request you state that these John Deere tractors are designed for, and used, in agricultural venues. This office has reviewed the information you provided and concurs with your rationale regarding the agricultural nature of these tractors.
Under the above scenario, this office deems it appropriate to classify the incomplete tractor, model 3025D, under General Rule of Interpretation 2(a), which states:
Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.
The applicable subheading for John Deere tractor model 3025D will be 8701.92.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tractors (other than tractors of heading 8709): Other, of an engine power: Exceeding 18 kW but not exceeding 37 kW: Suitable for agricultural use”. 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 the World Wide Web at https://hts.usitc.gov/current.
In your emails you state that models 3046R, 4044M, 4052M, and 4066R are fully assembled in Augusta, Georgia from components sourced from multiple countries. Based on the scenario provided, this office cannot provide the classification of the completed tractors. We can, if it is your intention to export these tractors out of the United States, provide an informational export letter at your request. If, on the other hand, your request for classification pertains to the individual imported parts used to assemble these four (4) models you will need to resubmit the request, indicating the nature of your request and include:
Detailed information on the part.
What the part is used for?
Is the part usable on multiple tractors, or on a single model of tractor?
The Country of Origin of the part.
When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 Matthew Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division