The tariff classification of a John Deere Log Forwarder from Finland

N361597May 26, 2026CLA-2-87:OT:RR:NC:N2:201
CATEGORY: Classification
TARIFF NO.: 8704.23.0100
Mr. David ForgueBarnes, Richardson & Colburn, LLP303 East Wacker Drive, Suite 305Chicago, IL 60601RE: The tariff classification of a John Deere Log Forwarder from FinlandDear Mr. Forgue:In your letter dated
May 18, 2026
, you requested a tariff classification ruling on behalf of Deere andCompany.The item under consideration has been identified as two (2) versions of the John Deere foresty forwarder,rModel 1610G.The first version, which is equipped with six wheel s, has a Gross Vehicle Weight (GVW) of32.4 metric tons. The second version, which is equipped with eight wheels, has a GVW of 34.3 metric tons. Both versions are equipped with compression ignition internal-combustion (diesel) engines. You state thatthe 1610G is part of a larger timber harvesting operations system that includes advanced GPS maps andmonitoring, the subject self-propelled forestry forwarder, and forestry harvesters.The log forwarder cnsists of a rotating operator cabin statiooned on an articulated frame and includes ahydraulic boom and grapple, as well as a rear load space for timber. The 1610G has an operating weight ofapproximately 16,400 kg, and a rear loadspace (payload) capacity of 16,000 kg., depending on the number ofwheels.You state that the 1610G forwarder is designed for rugged and uneven terrain and claim that, in your opinion,certain features on the 1610G should differentiate it from general-purpose transport vehicles.These features include:Axles designed for uneven or soft soilTires or tracks made for low ground pressureDrivelines optimized for low-speed, high-torque operation
You state the forwarder is principally designed as a forestry material-handling machine and operates solelywithin forestry environments. The forwarder functions, in addition, as part of operational support tasks in the timber harvesting forestry operation. These operational support tasks include:Boom and grapple assembly designed exclusively for log handling and precision placementThe forwarder may utilize accessories (, a front blade) to perform other worksite support activitiese.g.within the timber harvesting area, such as:Maintaining extraction trail passabilityImproving ground support or assisting in temporary worksite preparation.You propose that the Deere forestry forwarder, model 1610G, should be classified in accordance with Note 4to Section XVI, as forestry machinery within subheading 8436.80.0020, Harmonized Tariff Schedule of theUnited States (HTSUS). We disagree.CBP has consistently ruled that log forwarders are provided for in heading 8704, HTSUS. See NY A83723(June 14, 1996), NY R03795 (April 28, 2006), N278571 (September 22, 2016). Furthermore, inHeadquarters Ruling 966463, dated August 4, 2003, CBP determined that a “harwarder,” which was capableof multiple functions, was classified within heading 8704, HTSUS. Similarly, we find that the Deere forestryforwarder, model 1610G, is excluded from classification within heading 8436, HTSUS, by Note 1(l) toSection XVI.The applicable subheading for the both versions of the John Deere 1610G log forwarder will be8704.23.0100, HTSUS, which provides for “Motor vehicles for the transport of goods: Other, with onlycompression-ignition internal combustion piston engine (diesel or semi-diesel): G.V.W. exceeding 20 metrictons.” The general rate of duty will be 25% ad valorem.The duties cited above are current as of this ruling’s issuance. 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 providedat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS.Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Matthew Sullivan at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division