The tariff classification of tractors from Brazil

NY 892754 December 7, 1993 CLA-2-87:S:N:N1:106-892754 CATEGORY: Classification TARIFF NO.: 8701.90.1030; 8701.90.1035 Ms. Julie Velikanje Upper Valley Farm Service Center 19851 Summitview P.O. Box 415 Tieton, WA 98947 RE: The tariff classification of tractors from Brazil Dear Ms. Velikanje: In your letter dated November 16, 1993 you requested a tariff classification ruling. You have submitted specification sheets. The imported products are wheeled tractors that range from 44 to 67 PTO horsepower (32.6 to 49 kW). The tractors will be shipped complete and assembled, but will be lacking the following items: wheels, seats, tool boxes, sun canopy, tires, ROPS, front weights, fenders, rear lights, HD drawbar, and the vertical pre-cleaner on air intake. You state the tractors will be used for agricultural purposes, primarily in the production of apples, pears, cherries, peaches, and grapes. Additionally, these tractors may be used with mowers, rotovators, fertilizer spreaders, etc. Although unfinished, these tractors have the essential character of a complete tractor. The specific models are as follows: The model 235/2N is a 2-wheel drive, narrow type tractor powered by a Perkins AD 3-cylinder engine. The sliding gear transmission has 8 forward and 2 reverse speeds. The PTO kW is 32.6. The tractor measures 3825 mm in overall length by 53-1/2 inches in minimum width. The tractor weighs 2554 kg. Other features include a dry-type dual clutch, hydrostatic-type steering, and a standard independent hydraulic clutch PTO. The model 275/2N is a 2-wheel drive, narrow type tractor powered by a Perkins 4-cylinder, water cooled, direct injection, diesel engine. The transmission has 8 forward and 2 reverse speeds. The PTO kW is 49. The tractor measures 3270 mm in overall length and weighs 1493 kg. Other features include a standard single-type clutch, hydrostatic-type steering, and a standard independent hydraulic clutch PTO. The model 275/4N is a 4-wheel drive, narrow type tractor powered by a Perkins 4-cylinder, water cooled, direct injection, diesel engine. The transmission has 8 forward and 2 reverse speeds. The PTO kW is 49. The tractor measures 3270 mm in length and weighs 1545 kg. Other features include a standard single-type clutch, hydrostatic-type steering, and a standard independent hydraulic clutch PTO. The model 265/2N is a 2-wheel drive, narrow type tractor powered by a Perkins 4-cylinder, water cooled, direct injection, diesel engine. The transmission has 8 forward and 2 reverse speeds. The PTO kW is 41.9. The tractor measures 3270 mm in overall length and weighs 1493 kg. Other features include a standard single-type clutch, hydrostatic-type steering, and a standard independent hydraulic clutch PTO. The applicable subheading for the model 235/2N and model 265/2N will be 8701.90.1030, Harmonized Tariff Schedule of the United States (HTS), which provides for other tractors suitable for agricultural use, new: with a PTO of 29.8 kW or more but less than 44.8 kW. The rate of duty will be free. The applicable subheading for the model 275/2N and model 275/4N will be 8701.90.1035, HTS, which provides for other tractors suitable for agricultural use, new: with a PTO of 44.8 kW or more but less than 59.7 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