The tariff classification of a tree shaking harvester and tractor from Australia

NY 811315 June 15, 1995 CLA-2-87:S:N:N1:106 811315 CATEGORY: Classification TARIFF NO.: 8433.59.0090; 8701.90.1040 Ms. Hilary Brown Macfarms of Hawaii, Inc. SR Box 25 Captain Cook, HI 96704 RE: The tariff classification of a tree shaking harvester and tractor from Australia Dear Ms. Brown: In your letter dated June 1, 1995 you requested a tariff classification ruling. You included photographs with your request. The tree shaking harvester consists of a shaking mechanism, a trampoline catching mat and a receiving bin. The shaking mechanism and the catching mat are attached frontally to the hydraulic system of a Fendt 380 tractor, which is a diesel- powered four wheeled tractor with a 3 point hitch and an 80 horsepower PTO. The receiving bin is mounted to the 3 point hitch on the rear of the tractor and is raised and lowered by the hitch for offloading purposes, aided by hydraulic cylinders to open and close the bin's hatch. In operation the harvester, as transported by the tractor, proceeds from tree to tree. As each tree is engaged by the shaker, the trampoline catching mat is activated to encircle the underside of the tree's canopy. The shaker head is then activated to clamp the tree trunk and provide the necessary shaking force to dislodge the tree's produce, in your case, macadamia nuts. The fallen nuts fall to the base of the catching mat where a conveying auger transfers them to the hydraulically- powered tipping receival bin. From there the crop is transferred to a crop hauling vehicle. The applicable subheading for the tree shaking harvester, which includes the shaker, the catching mat and the receiving bin, will be 8433.59.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for other harvesting machinery. The rate of duty will be free. The applicable subheading for the Fendt 380 tractor will be 8701.90.1040, HTS, which provides for other tractors suitable for agricultural use. 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