866268 86 Ruling Active

The tariff classification of agricultural tractors from Germany.

Issued September 3, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8701.90.1045, 8701.90.1040

Headings: 8701

Product description

The tariff classification of agricultural tractors from Germany.

CBP rationale

The applicable subheading for the model 3055 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. The applicable subheading for the model 3255 will be 8701.90.1045, Harmonized Tariff Schedule of the United States (HTS), which provides for other tractors suitable for agricultural use with a PTO of 74.

Full text

NY 866268 September 3, 1991 CLA-2-87:S:N:N1:106 866268 CATEGORY: Classification TARIFF NO.: 8701.90.1040; 8701.90.1045 Mr. Victor C. Manuel Deere & Company John Deere Road Moline, IL 61265 RE: The tariff classification of agricultural tractors from Germany. Dear Mr. Manuel: In your letter dated August 19, 1991 you requested a tariff classification ruling. You enclosed a copy of sales manual pages which give illustrations and specifications of tractor models 3055 and 3255. The model 3055 is a wheeled tractor powered by a 6-cylinder diesel engine and a top-shaft synchronized hi-lo transmission with 16 forward and 8 reverse speeds. Other features include two wheel drive, hydrostatic steering, hydraulic wet-disk brakes, 4- post roll-gard ROPS, fully independent power take-off, 3-point hitch, and canopied operator's cab with full instrumentation. The model 3055 has an overall length of 158.1 inches, a width of 83.6 inches, a height of 97.1 inches and an average shipping weight of 8973 pounds. This model is rated at 68.6 kw of horsepower at the PTO. The model 3255 is very similar to the 3055. It has a 6- cylinder turbo-charged diesel engine, a TSS hi-lo transmission with 16 forward and 8 reverse speeds, and mechanical front wheel drive. Other included features parallel the model 3055. The model 3255 measures 159.6 inches in length, an overall width of 77.9 inches, a height of 109.1 inches and an average shipping weight of 10, 639 pounds. The model 3255 is rated at 74.6 kw of horsepower at the PTO. These tractors will be used in farming and could be used with various implements such as plows, cultivators, rakes, hay balers and disc harrows. The applicable subheading for the model 3055 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. The applicable subheading for the model 3255 will be 8701.90.1045, Harmonized Tariff Schedule of the United States (HTS), which provides for other tractors suitable for agricultural use with a PTO of 74.6 kW or more but less than 89.5 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 

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