CLA-2-87:OT:RR:NC:N1:106
Michael G. Hodes, Esq.
Hodes, Keating & Pilon
Attorneys at Law
134 North LaSalle Street, Suite 1300
Chicago, IL 60602-1007
RE: The tariff classification of a log forwarder rear wagon/crane assembly from Finland
Dear Mr. Hodes,
In your letter dated May 12, 2017, you requested a tariff classification ruling on behalf of your client, Logset Oy of Finland.
The items under consideration have been identified as Rear Wagon/Crane Assemblies for Log Forwarders (Model 5 FP GT, Model 8 F GT, Model 10 F GT and Model 12 F GT). You state in your request that Log Forwarders are forest machines used to gather harvested, cut and de-limbed trees, load them onto the rear wagon by means of the attached crane and move them through the forest to a staging location where they are loaded onto timber trucks for movement to the mill. Each model differs in size, load capacity, weight, engine power and lifting capacity. Each rear wagon/crane assembly includes a disengageable transmission shaft which derives power from the tractive base of the log forwarder.
The applicable subheading for the Rear Wagon/Crane Assemblies for Log Forwarders (Model 5 FP GT, Model 8 F GT, Model 10 F GT and Model 12 F GT) will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other, Other.” The general rate of duty will be 2.5%.
The applicable classification subheading duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/current.
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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division