The tariff classification of AGCO LT70 and LT85 tractors from England.
Issued January 10, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8701.90.1035, 8701.90.1040
Headings: 8701
Product description
You submitted descriptive literature with your request. These wheeled tractors are powered by a Cummins 4-cylinder diesel engine and are available in either a 2 or 4-wheel drive configuration. Other features include a 3-point hitch, wet disc brakes and a standard 24F/24R powershuttle transmission. The AGCO LT70 tractor is rated at approximately 70 PTO horsepower (52.1 kw) while the AGCO LT85 is rated at approximately 85 PTO horsepower (63.3 kw). Both models will be used in farming and can accommodate a variety of agricultural implements such as plows, rotary cutters, loaders or harrows.
CBP rationale
The applicable subheading for the AGCO LT70 tractor 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. The applicable subheading for the AGCO LT85 tractor will be 8701.90.1040, HTS, which provides for other tractors suitable for agricultural use with a PTO of 59.
Full text
NY H86821 January 10, 2002 CLA-2-87:RR:NC:MM:106 H86821 CATEGORY: Classification TARIFF NO.: 8701.90.1035; 8701.90.1040 Mr. G. Gilstorf AGCO Corporation 4205 River Green Parkway Duluth, GA 30096-2568 RE: The tariff classification of AGCO LT70 and LT85 tractors from England. Dear Mr. Gilstorf: In your letter dated December 18, 2001, based on a request that was originally submitted on August 31, 2001, prior to the events that took place on September 11, 2001, you requested a tariff classification ruling. You submitted descriptive literature with your request. These wheeled tractors are powered by a Cummins 4-cylinder diesel engine and are available in either a 2 or 4-wheel drive configuration. Other features include a 3-point hitch, wet disc brakes and a standard 24F/24R powershuttle transmission. The AGCO LT70 tractor is rated at approximately 70 PTO horsepower (52.1 kw) while the AGCO LT85 is rated at approximately 85 PTO horsepower (63.3 kw). Both models will be used in farming and can accommodate a variety of agricultural implements such as plows, rotary cutters, loaders or harrows. The applicable subheading for the AGCO LT70 tractor 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 AGCO LT85 tractor will be 8701.90.1040, HTS, which provides for other tractors suitable for agricultural use with a PTO of 59.7 kw or more but less than 74.6 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 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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