The tariff classification of timber hauler accessories fromSweden

NY C82720 January 14, 1998 CLA-2-87:RR:NC:1:101 C82720 CATEGORY: Classification TARIFF NO.: 8716.80.1000; 8716.80.5090 Mr. John Meunier Nippon Express U.S.A., Inc. 151 Harborside Drive Logan International Airport East Boston, MA 02128-2933 RE: The tariff classification of timber hauler accessories from Sweden Dear Mr. Meunier: In your letter dated December 5, 1997, you requested a tariff classification ruling on behalf of Tilton Equipment Company of Rye, New Hampshire. The first item concerned (shown below) is the Self-Unloading Timber Cart attachment for the Iron Horse timber hauler. It is a rectangular, four-wheeled cart frame made of silver metal. The grated, rear bunk of the item can be folded down and the cart, itself, can be adjusted to desired length. The applicable subheading for the Iron Horse Self-Unloading Timber Cart will be 8716.80.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for . . . other vehicles, not mechanically propelled; and parts thereof: Other vehicles: Farm wagons and carts. The rate of duty will be Free. The second item (shown below) is the Timber Cart attachment for the Iron Horse timber hauler. It is a moon buggy-shaped cart of silver metal with four wheels. It has a telescoping drawbar which allows adjustable length and an attached work roller. The load capacity of this item is 1000 kg.. The applicable subheading for the Iron Horse Timber Cart will be 8716.80.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for . . . other vehicles, not mechanically propelled; and parts thereof: Other vehicles: Farm wagons and carts. The rate of duty will be Free. The last item (shown below) is the Lattice Cart attachment for the Iron Horse timber hauler. It is a rectangular cart made of silver metal with four, grated, raised sides and four wheels. The item has a load capacity of 1000 kg. The applicable subheading for the Iron Horse Lattice Cart will be 8716.80.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for . . . other vehicles, not mechanically propelled; and parts thereof: Other vehicles: Other: Other: Other. The rate of duty will be 3.2% ad valorem. We are not able to classify the Loader attachment for the Iron Horse timber hauler based on the provided information. Please resubmit a Ruling request for it separately along with information detailing how it is powered; specifically, is it powered by electricity or hydraulics? 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 Robert DeSoucey at 212-466-5667. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division