The tariff classification of the Massey-Ferguson 4253 tractorfrom England.

NY B85259 May 1, 1997 CLA-2-87:RR:NC:MM: 106 B85259 CATEGORY: Classification TARIFF NO.: 8701.90.1040 Mr. G. Gilstorf AGCO Sales Group 4830 River Green Parkway Duluth, GA 30136-2584 RE: The tariff classification of the Massey-Ferguson 4253 tractor from England. Dear Mr. Gilstorf: In your letter dated April 16, 1997 you requested a tariff classification ruling. You enclosed descriptive literature that included illustrations and specifications. The MF 4253 wheeled tractor is powered by a Perkins 4-cylinder diesel engine and is available in either a 2 or 4-wheel drive configuration. Other features include a 3-point hitch, oil-cooled disc brakes, and a standard 12F/4R sideshift synchronized transmission. This tractor is rated at approximately 85 PTO horsepower (63.4 kW). The MF 4253 will be used in farming and can accommodate a variety of agricultural implements such as plows, planters, loaders or harrows. The applicable subheading for the MF 4253 tractor 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. 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