CLA-2-84:S:N:N1:103 805034
Ms. Isabelle C. Fountaine
A.N. Deringer, Inc.
HC76 Main Street
Jackman, ME 04945
RE: The tariff classification of a logging yarder from Canada
Dear Ms. Fountaine:
In your letter dated December 7, 1994 on behalf of TLD Gauthier Inc. you
requested a tariff classification ruling.
With your inquiry you submitted literature on the Telecarrier TL-3000
single cable remote control yarding system. This system is used to lift and
transport felled trees uphill or downhill at logging sites. It basically
consists of an aluminum structure containing a diesel engine, fuel and
hydraulic tanks, and a lifting unit capable of holding up to 6000 pounds. The
TL-3000 can move along an overhead cable at speeds of 161, 224, or 287 meters
per minute. Operation of the system's motor, as well as the speed of the
carrier and winch, are controlled by a radio controller.
The applicable subheading for the Telecarrier TL-3000 will be
8428.90.0006, Harmonized Tariff Schedule of the United States (HTS), which
provides for other lifting, handling, loading or unloading machinery: other
machinery: woodland log handling equipment (other than skidders). The rate of
duty will be 2 percent ad valorem.
Machinery, equipment and implements to be used for agricultural or
horticultural purposes are provided for under the special classification
provision of subheading 9817.00.5000, HTS. Upon compliance with the actual
use requirements of Sections 10.131 - 10.139 of the Customs Regulations, the
Telecarrier TL-3000 would be classifiable in subheading 9817.00.5000, HTS, and
would be free of duty.
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