H86824 H8 Ruling Active

The tariff classification of AGCO DT160 and DT180 from France.

Issued January 16, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8701.90.1055, 8701.90.1060

Headings: 8701

Product description

You submitted descriptive literature with your request. These wheeled tractors are powered by a Cummins 6-cylinder engine and are available in a 4-wheel drive configuration. Other features include a 3-point hitch, wet disc brakes and a standard 18F/6R Powershift transmission. The AGCO DT160 is rated at approximately 160 PTO horsepower (119.3 kw) while the AGCO DT180 is rated at approximately 180 PTO horsepower (134.2 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 DT160 tractor will be 8701.90.1055, Harmonized Tariff Schedule of the United States (HTS), which provides for other tractors suitable for agricultural use with a PTO of 104. The applicable subheading for the AGCO DT180 tractor will be 8701.90.1060, HTS, which provides for other tractors suitable for agricultural use with a PTO of 119.

Full text

NY H86824 January 16, 2002 CLA-2-87:RR:NC:MM:106 H86824 CATEGORY: Classification TARIFF NO.: 8701.90.1055; 8701.90.1060 Mr. G. Gilstorf AGCO Corporation 4205 River Green Parkway Duluth, GA 30096-2568 RE: The tariff classification of AGCO DT160 and DT180 from France. 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 6-cylinder engine and are available in a 4-wheel drive configuration. Other features include a 3-point hitch, wet disc brakes and a standard 18F/6R Powershift transmission. The AGCO DT160 is rated at approximately 160 PTO horsepower (119.3 kw) while the AGCO DT180 is rated at approximately 180 PTO horsepower (134.2 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 DT160 tractor will be 8701.90.1055, Harmonized Tariff Schedule of the United States (HTS), which provides for other tractors suitable for agricultural use with a PTO of 104.4 kw or more but less than 119.4 kw. The rate of duty will be free. The applicable subheading for the AGCO DT180 tractor will be 8701.90.1060, HTS, which provides for other tractors suitable for agricultural use with a PTO of 119.4 kw or more but less than 134.3 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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