The tariff classification of TMS 3 and 4 wheeled tractors from China.

N194303 December 8, 2011 CLA-2-87:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8701.10.0000 Ms. Lan Cao C&C Customs Brokerage Inc 9111 S. la Cienga Blvd Suite #211 Inglewood, Ca 90031 RE: The tariff classification of TMS 3 and 4 wheeled tractors from China. Dear Ms. Cao: In your letter dated November 18, 2011 you requested a tariff classification ruling on behalf of your client Calhome Inc. of Pomona, California. The merchandise under consideration has been identified as TMS 3 and 4 wheeled tractors, which are commonly referred to as trailer pushers or pullers. They are designed to assist in maneuvering various types of non-mechanized trailers into tight places. The TMS’s electric motor is powered by a 12 Volt, 17 AH rechargeable battery. You state in your request that the tractor moves about 20 feet per minute with a gross weight of 150 lbs. The TMS 3 and 4 wheeled tractors are both pedestrian controlled and do not possess an enclosed drivers cab. The applicable subheading for the TMS trailer tractors will be 8701.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tractors: pedestrian controlled tractors. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Matthew Sullivan at (646) 733-3013. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division