F89943 F8 Ruling Active

The tariff classification of the AGCO ST40 tractor from Japan.

Issued July 31, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8701.90.1015

Headings: 8701

Product description

You submitted descriptive literature with your request. The AGCO ST40 wheeled tractor is powered by a 3-cylinder diesel, 38 horsepower engine and is available only in a 4-wheel drive configuration. Other features include an electronic 3-point hitch, rear- and mid-type power take-offs, a hydrostatic transmission and 16 forward and 16 reverse speeds. This tractor is rated at 31.7 PTO horsepower (23.64 kW). The AGCO ST40 will be used in farming and can accommodate a variety of agricultural implements such as rotary cutters, loaders, disc harrows and plows.

CBP rationale

The applicable subheading for the AGCO ST40 tractor will be 8701.90.1015, Harmonized Tariff Schedule of the United States (HTS), which provides for other tractors suitable for agricultural use with a PTO of 22.

Full text

NY F89943 July 31, 2000 CLA-2-87:RR:NC:MM:106 F89943 CATEGORY: Classification TARIFF NO.: 8701.90.1015 Mr. G. Gilstorf AGCO Corporation 4205 River Green Parkway Duluth, GA 30096-2568 RE: The tariff classification of the AGCO ST40 tractor from Japan. Dear Mr. Gilstorf: In your letter dated June 27, 2000 you requested a tariff classification ruling. You submitted descriptive literature with your request. The AGCO ST40 wheeled tractor is powered by a 3-cylinder diesel, 38 horsepower engine and is available only in a 4-wheel drive configuration. Other features include an electronic 3-point hitch, rear- and mid-type power take-offs, a hydrostatic transmission and 16 forward and 16 reverse speeds. This tractor is rated at 31.7 PTO horsepower (23.64 kW). The AGCO ST40 will be used in farming and can accommodate a variety of agricultural implements such as rotary cutters, loaders, disc harrows and plows. The applicable subheading for the AGCO ST40 tractor will be 8701.90.1015, Harmonized Tariff Schedule of the United States (HTS), which provides for other tractors suitable for agricultural use with a PTO of 22.4 kW or more but less than 29.8 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →