The tariff classification of the MF 1120 tractor from Japan

NY 801178 September 14, 1994 CLA-2-87:S:N:N1:106 801178 CATEGORY: Classification TARIFF NO.: 8701.90.1005 Mr. G. Gilstorf AGCO Sales Group 4830 River Green Parkway Duluth, GA 30136-2574 RE: The tariff classification of the MF 1120 tractor from Japan Dear Mr. Gilstorf: In your letter dated August 10, 1994 you requested a tariff classification ruling. You have enclosed a Massey-Ferguson brochure that includes illustrations and specifications. The MF 1120 wheeled tractor is powered by a 16 horsepower, 3 cylinder diesel engine and is rated at 14.2 PTO horsepower, with a standard transmission. Other features of this model tractor include 4-wheel drive with agricultural or turf tires to match the customer's application, a standard transmission with 6 forward and 2 reverse speeds or a hydrostatic transmission with infinite speed settings, a single type standard clutch or single type hydro clutch, manual 4-WD steering, a deluxe highback operator's seat, ROPS, and a hydraulic 3-point hitch fully compatible with a wide range of implements. The MF 1120 tractor measures 82 inches in overall length, 39.4 inches in minimum width, and 77.9 inches in height (over ROPS). The turning radius (less brakes) is 102 inches, minimum ground clearance is 9.6 inches, and the wheelbase is 54.1 inches. Total weight for this tractor is 1,348 pounds. The MF 1120 wheeled tractor will be used in farming and could be used with various implements such as rotary cutters, disc harrows, farm loaders and plows. The applicable subheading for the MF 1120 tractor will be 8701.90.1005, Harmonized Tariff Schedule of the United States (HTS), which provides for other tractors suitable for agricultural use with a PTO of less than 14.9. 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