The tariff classification of John Deere 1200A Bunker & Field machine
Issued February 6, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8429.20.0000
Headings: 8429
Product description
You submitted descriptive literature with your request. The machine in question is a three-wheeled, self-propelled machine which functions principally as grounds keeping equipment, for such activities as grading, leveling, grooming and smoothing. The 1200A has a 10-horsepower engine and can attain speeds of 11.5 mph and is equipped with a variable speed drive. The base machine comes with a choice of rake or smooth field conditioner blades and may be fitted with a variety of rakes, cultivators or other grounds keeping implements. It is said to be used to groom golf course bunkers, for landscaping projects, for track and field conditioning, and for beach grooming and tending. You suggest that the 1200a Bunker & Field machine is either agricultural/horticultural machinery for soil preparation or cultivation or is an agricultural tractor. We cannot agree with either opinion. Grounds keeping activities, such as grooming and tending of sports fields, golf course bunkers, beaches and the like, cannot be considered to be agricultural or horticultural in nature. Likewise, the 1200A is a purpose built machine, constructed principally to perform the functions described above; it is not a tractor constructed essentially to push or pull another load, conveyance or vehicle. For tariff purposes, the 1200A is a grader and leveler.
CBP rationale
The applicable subheading for the Deere 1200A Bunker and Field machine will be 8429.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for graders and levelers.
Full text
NY G86682 February 6, 2001 CLA-2-84:RR:NC:MM:106 G86682 CATEGORY: Classification TARIFF NO.: 8429.20.0000 Mr. Thomas Jarrett John Deere & Company One John Deere Place Moline, IL 61265 RE: The tariff classification of John Deere 1200A Bunker & Field machine Dear Mr. Jarrett: In your letter dated January 26, 2001 you requested a tariff classification ruling. You submitted descriptive literature with your request. The machine in question is a three-wheeled, self-propelled machine which functions principally as grounds keeping equipment, for such activities as grading, leveling, grooming and smoothing. The 1200A has a 10-horsepower engine and can attain speeds of 11.5 mph and is equipped with a variable speed drive. The base machine comes with a choice of rake or smooth field conditioner blades and may be fitted with a variety of rakes, cultivators or other grounds keeping implements. It is said to be used to groom golf course bunkers, for landscaping projects, for track and field conditioning, and for beach grooming and tending. You suggest that the 1200a Bunker & Field machine is either agricultural/horticultural machinery for soil preparation or cultivation or is an agricultural tractor. We cannot agree with either opinion. Grounds keeping activities, such as grooming and tending of sports fields, golf course bunkers, beaches and the like, cannot be considered to be agricultural or horticultural in nature. Likewise, the 1200A is a purpose built machine, constructed principally to perform the functions described above; it is not a tractor constructed essentially to push or pull another load, conveyance or vehicle. For tariff purposes, the 1200A is a grader and leveler. The applicable subheading for the Deere 1200A Bunker and Field machine will be 8429.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for graders and levelers. 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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