CLA-2-84:RR:NC:MM:106 G86682
Mr. Thomas Jarrett
John Deere & Company
One John Deere Place
Moline, IL 61265
RE: The tariff classification of John Deere 1200A Bunker & Field machine
Dear Mr. Jarrett:
In your letter dated January 26, 2001 you requested a tariff classification ruling. You submitted descriptive literature with your request.
The machine in question is a three-wheeled, self-propelled machine which functions principally as grounds keeping equipment, for such activities as grading, leveling, grooming and smoothing. The 1200A has a 10-horsepower engine and can attain speeds of 11.5 mph and is equipped with a variable speed drive. The base machine comes with a choice of rake or smooth field conditioner blades and may be fitted with a variety of rakes, cultivators or other grounds keeping implements. It is said to be used to groom golf course bunkers, for landscaping projects, for track and field conditioning, and for beach grooming and tending.
You suggest that the 1200a Bunker & Field machine is either agricultural/horticultural machinery for soil preparation or cultivation or is an agricultural tractor. We cannot agree with either opinion. Grounds keeping activities, such as grooming and tending of sports fields, golf course bunkers, beaches and the like, cannot be considered to be agricultural or horticultural in nature. Likewise, the 1200A is a purpose built machine, constructed principally to perform the functions described above; it is not a tractor constructed essentially to push or pull another load, conveyance or vehicle. For tariff purposes, the 1200A is a grader and leveler.
The applicable subheading for the Deere 1200A Bunker and Field machine will be 8429.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for graders and levelers. The rate of duty will be free.
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
Patrick J. Wholey at 212-637-7036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division