805034 80 Ruling Active

The tariff classification of a logging yarder from Canada

Issued December 22, 1994 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8428.90.0006, 9817.00.5000

Headings: 8428, 9817

Product description

The tariff classification of a logging yarder from Canada

CBP rationale

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.

Full text

NY 805034 December 22, 1994 CLA-2-84:S:N:N1:103 805034 CATEGORY: Classification TARIFF NO.: 8428.90.0006; 9817.00.5000 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

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