CLA-2-87:S:N:N1:106-872660
Mr. G. Gilstorf
Massey-Ferguson
P.O. Box 95026
3100 Smoketree Court
Suite 505
Raleigh, NC 27625
RE: The tariff classification of the Massey-Ferguson 393 tractor
from England.
Dear Mr. Gilstorf:
In your letter dated March 16, 1992 you requested a tariff
classification ruling. You enclosed a specification sheet and
a photograph of the tractor with your request.
The MF 393 wheeled tractor is powered by a 4-cylinder 236
turbo-charged Perkins diesel engine and an 8-speed manual
transmission (with 8 forward/2 reverse speeds). This tractor
will be available in both two wheel drive and four wheel drive
models. Other features include a 3-point hitch, wet disc
hydraulic brakes, independent type PTO, a dry dual element air
cleaner, and hydrostatic steering. This model is rated at
approximately 83 PTO horsepower.
The MF 393 wheeled tractor will be used in farming and could
be used with various implements such as plows, cultivators,
rakes, hay balers or disc harrows.
The applicable subheading for the MF 393 tractor will be
8701.90.1040, Harmonized Tariff Schedule of the United States
(HTS), which provides for other tractors suitable for
agricultural use with a PTO of 59.7 kW or more but less than 74.6
kW. The rate of duty will be free. 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