The tariff classification of Unimog U900, U1100 and U1300 medium-duty agricultural tractors from various countries.

NY G82726 October 10, 2000 CLA-2-87:RR:NC:MM:106 G82726 CATEGORY: Classification TARIFF NO.: 8701.90.1035; 8701.90.1045 Mr. George Bull Terra Incognita Outfitters RR#1 Box 412 Center Ossipee, NH 03814 RE: The tariff classification of Unimog U900, U1100 and U1300 medium-duty agricultural tractors from various countries. Dear Mr. Bull: In your letter dated September 26, 2000, you requested a tariff classification ruling. You submitted descriptive literature for several versions of Mercedes Benz Unimog tractors. Models U900, U1100 and U1300 are part of the medium-duty series of Unimog tractors that have four wheels with rubber tires. All of these models are powered by a 6-cylinder direct-injection diesel engine and are available in a 4-wheel drive configuration. Other features for each model include front and rear 3-point linkage systems, hydraulic air brakes and a synchromesh transmission. The U900 and U1100 are rated at approximately 51 kW in PTO horsepower and the U1300 is rated at approximately 80 kW in PTO horsepower. You indicate that these tractors are intended primarily for resale to individuals and businesses in the agriculture and forestry industries. All models can accommodate a variety of implements. The applicable subheading for the U900 and U1100 Unimog tractors will be 8701.90.1035, Harmonized Tariff Schedule of the United States (HTS), which provides for other tractors suitable for agricultural use with a PTO of 44.8 kW or more but less than 59.7 kW. The rate of duty will be free. The applicable subheading for the U1300 Unimog tractor will be 8701.90.1045, 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. 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