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The tariff classification of Unimog U400 and U500 multi-purpose tractors from Germany.
Issued January 12, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G86009 (January 12, 2001)
Tariff classification
HTS codes: 8701.90.5015
Headings: 8701
Product description
You submitted descriptive literature with your request. Models U400 and U500 are part of the multi-purpose series of Unimog tractors that have four wheels with rubber tires. These models are powered by a 4 or 6-cylinder direct-injection diesel engine and are available in a 4-wheel drive configuration. Other features for each model include a dual circuit brake system and a fully synchronized electro-pneumatic manual transmission. The U400 and U500 are rated at approximately 132-208 kW in horsepower. These tractors are shown being used in numerous applications, including snow removal, mowing applications, street cleaning and so on, and can accommodate a variety of implements such as plows, snow cutters, salt spreaders, vacuum sweepers, and cranes. You indicate that these tractors are constructed essentially for hauling or pushing vehicles, appliances or loads. The literature does not demonstrate a substantial actual use in agriculture.
CBP rationale
The applicable subheading for the Unimog U400 and U500 multi-purpose tractors will be 8701.90.5015, Harmonized Tariff Schedule of the United States (HTS), which provides for other tractors with a net engine power of less than 223.
Full text
NY G86009 January 12, 2001 CLA-2-87:RR:NC:MM:106 G86009 CATEGORY: Classification TARIFF NO.: 8701.90.5015 Mr. Brian Walsh Barnes, Richardson & Colburn 303 East Wacker Drive Suite 1100 Chicago, Illinois 60601 RE: The tariff classification of Unimog U400 and U500 multi-purpose tractors from Germany. Dear Mr. Walsh: In your letter dated December 22, 2000, on behalf of Freightliner LLC, you requested a tariff classification ruling. You submitted descriptive literature with your request. Models U400 and U500 are part of the multi-purpose series of Unimog tractors that have four wheels with rubber tires. These models are powered by a 4 or 6-cylinder direct-injection diesel engine and are available in a 4-wheel drive configuration. Other features for each model include a dual circuit brake system and a fully synchronized electro-pneumatic manual transmission. The U400 and U500 are rated at approximately 132-208 kW in horsepower. These tractors are shown being used in numerous applications, including snow removal, mowing applications, street cleaning and so on, and can accommodate a variety of implements such as plows, snow cutters, salt spreaders, vacuum sweepers, and cranes. You indicate that these tractors are constructed essentially for hauling or pushing vehicles, appliances or loads. The literature does not demonstrate a substantial actual use in agriculture. The applicable subheading for the Unimog U400 and U500 multi-purpose tractors will be 8701.90.5015, Harmonized Tariff Schedule of the United States (HTS), which provides for other tractors with a net engine power of less than 223.8 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
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