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The tariff classification of the Massey-Ferguson 1235 tractor from Japan.
Issued February 3, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B81506 (February 3, 1997)
Tariff classification
HTS codes: 8701.90.1010
Headings: 8701
Product description
You enclosed descriptive literature that included illustrations and specifications. The MF 1235 wheeled tractor is powered by a 3-cylinder diesel engine and is available in a 4-wheel drive configuration. Other features include a 3-point hitch, mechanical wet disc brakes, and a standard 3 range hydrostatic transmission with infinite speed settings (cruise control) within each range. . This tractor is rated at approximately 25.5 PTO horsepower (19.0 kW). The MF 1235 will be used in farming and can accommodate a variety of agricultural implements such as plows, rotary cutters, loaders or harrows.
CBP rationale
The applicable subheading for the MF 1235 tractor will be 8701.90.1010, Harmonized Tariff Schedule of the United States (HTS), which provides for other tractors suitable for agricultural use with a PTO of 14.
Full text
NY B81506 February 3, 1997 CLA-2-87:RR:NC:1: 106 B81506 CATEGORY: Classification TARIFF NO.: 8701.90.1010 Mr. G. Gilstorf AGCO Sales Group 4830 River Green Parkway Duluth, GA 30136-2584 RE: The tariff classification of the Massey-Ferguson 1235 tractor from Japan. Dear Mr. Gilstorf: In your letter dated January 20, 1997 you requested a tariff classification ruling. You enclosed descriptive literature that included illustrations and specifications. The MF 1235 wheeled tractor is powered by a 3-cylinder diesel engine and is available in a 4-wheel drive configuration. Other features include a 3-point hitch, mechanical wet disc brakes, and a standard 3 range hydrostatic transmission with infinite speed settings (cruise control) within each range. . This tractor is rated at approximately 25.5 PTO horsepower (19.0 kW). The MF 1235 will be used in farming and can accommodate a variety of agricultural implements such as plows, rotary cutters, loaders or harrows. The applicable subheading for the MF 1235 tractor will be 8701.90.1010, Harmonized Tariff Schedule of the United States (HTS), which provides for other tractors suitable for agricultural use with a PTO of 14.9 kW or more but less than 22.4 kW. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patrick J. Wholey at 212-466-5668. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division
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