CLA-2-87:RR:NC:MA:101 A81002
Mr. R.D. Rogers
Import Manager
Patrick Gallagher Customhouse Brokerage
P.O. Box 55488
Portland, OR 97238-5488
RE: The tariff classification of an automotive farm transporter from Taiwan
Dear Mr. Rogers:
In your letter dated February 29, 1996 you requested a tariff classification ruling on behalf of Mr. Arlan B. Starmer of Lebanon, Oregon.
The item concerned is a farm transporter (Model #CN-650). You state that the transporter is approximately 8 'L X 3«'W X 3 'H, weighs approximately 1150 lbs. (.52164 metric tons) and is for "off-road" use only as a means of transporting crops from a farm field to storage units. You further state that although the transporter is designed for use with a 10-horsepower, two cylinder diesel engine with a top speed of 14 m.p.h. and a hydraulic lifting-system for the bed of the transporter, neither the engine nor the hydraulic lifting-system will be imported with the transporter.
The applicable subheading for the farm transporter (Model #CN-650) will be 8704.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Motor vehicles for the transport of goods: Other, [for use] with compression-ignition internal combustion piston engine (diesel or semi-diesel): G.V.W. not exceeding 5 metric tons. The rate of duty will be 25% ad valorem.
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 Robert DeSoucey at 212-466-5667.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division