CBP Ruling F88306 — The tariff classification of Fendt 712, 714 and 716 tractors from Germany.

Tariff classification

HTS codes: 8701.90.1045, 8701.90.1055, 8701.90.1050

Headings: 8701

Product description

You submitted descriptive literature with your request. These wheeled tractors are powered by a Deutz 6-cylinder diesel engine and are available in a 4-wheel drive configuration. Other features include a 3-point hitch, wet multi-disc brakes and an electronically-controlled Vario CVT transmission. The Fendt 712 tractor is rated at approximately 110 PTO horsepower, the Fendt 714 tractor is rated at approximately 125 PTO horsepower and the Fendt 716 tractor is rated at approximately 140 PTO horsepower. All three models will be used in farming and can accommodate a variety of agricultural implements such as rotary cutters, plows, loaders, harrows or planters.

CBP rationale

The applicable subheading for the Fendt 712 tractor will be 8701.90.1045, Harmonized Tariff Schedule of the United States (HTS), which provides for other tractors suitable for agricultural use with a PTO of 74. The applicable subheading for the Fendt 714 tractor will be 8701.90.1050, HTS, which provides for other tractors suitable for agricultural use with a PTO of 89. The applicable subheading for the Fendt 716 tractor will be 8701.90.1055, HTS, which provides for other tractors suitable for agricultural use with a PTO of 104.

Full text

NY F88306 June 13, 2000 CLA-2-87:RR:NC:MM:106 F88306 CATEGORY: Classification TARIFF NO.: 8701.90.1045; 8701.90.1050; 8701.90.1055 Mr. G. Gilstorf AGCO Corporation 4205 River Green Parkway Duluth, GA 30096-2568 RE: The tariff classification of Fendt 712, 714 and 716 tractors from Germany. Dear Mr. Gilstorf: In your letter dated June 5, 2000 you requested a tariff classification ruling. You submitted descriptive literature with your request. These wheeled tractors are powered by a Deutz 6-cylinder diesel engine and are available in a 4-wheel drive configuration. Other features include a 3-point hitch, wet multi-disc brakes and an electronically-controlled Vario CVT transmission. The Fendt 712 tractor is rated at approximately 110 PTO horsepower, the Fendt 714 tractor is rated at approximately 125 PTO horsepower and the Fendt 716 tractor is rated at approximately 140 PTO horsepower. All three models will be used in farming and can accommodate a variety of agricultural implements such as rotary cutters, plows, loaders, harrows or planters. The applicable subheading for the Fendt 712 tractor will be 8701.90.1045, Harmonized Tariff Schedule of the United States (HTS), which provides for other tractors suitable for agricultural use with a PTO of 74.6 kW or more but less than 89.5 kW. The rate of duty will be free. The applicable subheading for the Fendt 714 tractor will be 8701.90.1050, HTS, which provides for other tractors suitable for agricultural use with a PTO of 89.5 kW or more but less than 104.4 kW. The rate of duty will be free. The applicable subheading for the Fendt 716 tractor will be 8701.90.1055, HTS, which provides for other tractors suitable for agricultural use with a PTO of 104.4 kW or more but less than 119.4 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 212-637-7036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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