D88043 D8 Ruling Active

The tariff classification of Massey-Ferguson 6255 and 6265 tractors from France.

Issued February 16, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8701.90.1040

Headings: 8701

Product description

You submitted descriptive literature with your request. These wheeled tractors are powered by a Perkins 4-cylinder diesel engine and are available in either a 2 or 4-wheel drive configuration. Other features include a 3-point hitch, wet disc brakes, and a standard 32F/32R synchro-shuttle transmission. The MF 6255 tractor is rated at approximately 85 PTO horsepower (63.4 kW) while the MF 6265 is rated at approximately 95 PTO horsepower (70.8 kW). Both models will be used in farming and can accommodate a variety of agricultural implements such as plows, planters, loaders or harrows.

CBP rationale

The applicable subheading for the MF 6255 and 6265 tractors 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.

Full text

NY D88043 February 16, 1999 CLA-2-87:RR:NC:MM:106 D88043 CATEGORY: Classification TARIFF NO.: 8701.90.1040 Mr. G. Gilstorf AGCO Corporation 4205 River Green Parkway Duluth, GA 30096-2568 RE: The tariff classification of Massey-Ferguson 6255 and 6265 tractors from France. Dear Mr. Gilstorf: In your letter dated February 5, 1999 you requested a tariff classification ruling. You submitted descriptive literature with your request. These wheeled tractors are powered by a Perkins 4-cylinder diesel engine and are available in either a 2 or 4-wheel drive configuration. Other features include a 3-point hitch, wet disc brakes, and a standard 32F/32R synchro-shuttle transmission. The MF 6255 tractor is rated at approximately 85 PTO horsepower (63.4 kW) while the MF 6265 is rated at approximately 95 PTO horsepower (70.8 kW). Both models 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 6255 and 6265 tractors 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 212-637-7036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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