The tariff classification of a wood splitter/chopper fromFinland

NY 890743 October 5, 1993 CLA-2-84:S:N:N1:104 890743 CATEGORY: Classification TARIFF NO.: 8465.96.0015 Mr. Sakari Ylinen CDI International Inc. 460 N. University Avenue Suite 201 Provo, Utah 84601 RE: The tariff classification of a wood splitter/chopper from Finland Dear Mr. Ylinen: In your letter dated September 22, 1993, you requested a tariff classification ruling. The Nokka splitter/chopper (Pilkekone) automatically cuts, splits and loads firewood. It can be attached to a specialized forest tractor or a regular farm tractor. The machine takes its power from a tractor's PTO. The splitter/chopper is used to cut and split wood too small for saw mills and the paper industry. The applicable subheading for the Nokka splitter/chopper (Pilkekone) will be 8465.96.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for Machine tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials: Other: Splitting, slicing or paring machines...For woodworking: Log splitters. The rate of duty will be 3 percent ad valorem. 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