N278571 N2 Ruling Active

The tariff classification of a Log Forwarder from Finland

Issued September 22, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8704.23.0000

Headings: 8704

Product description

The item under consideration has been identified as a Logset Log Forwarder, model 8F GT. Log forwarders are used in the logging industry to lift, load, and transport logs during timber harvesting. The Logset 8F GT has a gross vehicle weight (G.V.W.) of 32,500kg (vehicle+load). This gives the Logset 8F GT a converted G.V.W. of 32.5 metric tons.

CBP rationale

The applicable subheading for the Logset Log Forwarder, model 8F GT will be 8704.23.0000, HTSUS, which provides for “Motor vehicles for the transport of goods: Other, with compression-ignition internal combustion piston engine…: G.

Full text

N278571 September 22, 2016 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8704.23.0000 Jim Haas - Industrial Sales Director Bailey’s Inc. 1210 Commerce Ave., Suite 8 Woodland, CA 95776 RE: The tariff classification of a Log Forwarder from Finland Dear Mr. Haas: In your letter dated August 15, 2016 you requested a tariff classification ruling. The item under consideration has been identified as a Logset Log Forwarder, model 8F GT. Log forwarders are used in the logging industry to lift, load, and transport logs during timber harvesting. The Logset 8F GT has a gross vehicle weight (G.V.W.) of 32,500kg (vehicle+load). This gives the Logset 8F GT a converted G.V.W. of 32.5 metric tons. The applicable subheading for the Logset Log Forwarder, model 8F GT will be 8704.23.0000, HTSUS, which provides for “Motor vehicles for the transport of goods: Other, with compression-ignition internal combustion piston engine…: G.V.W. exceeding 20 metric tons”. The general rate of duty will be 25%. 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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