The tariff classification of the Massey Ferguson 491 tractor from Brazil.
Issued February 2, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8701.90.1035
Headings: 8701
Product description
The Massey Ferguson 491 wheeled tractor is powered by a Perkins diesel engine and is available in either a 2 or 4-wheel drive configuration. Other features include a 3-point hitch and a 12x4 transmission. This tractor is rated at approximately 77 PTO horsepower (57.4 kW). The Massey Ferguson 491 tractor will be used in farming and can accommodate a variety of agricultural implements such as mowers, rakes and balers.
CBP rationale
The applicable subheading for the Massey Ferguson 491 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.
Full text
NY R03139 February 2, 2006 CLA-2-87:RR:NC:N1:106 R03139 CATEGORY: Classification TARIFF NO.: 8701.90.1035 Mr. Gary Gilstorf AGCO Corporation 4205 River Green Parkway Duluth, GA 30096 RE: The tariff classification of the Massey Ferguson 491 tractor from Brazil. Dear Mr. Gilstorf: In your letter dated January 20, 2006, you requested a tariff classification ruling. The Massey Ferguson 491 wheeled tractor is powered by a Perkins diesel engine and is available in either a 2 or 4-wheel drive configuration. Other features include a 3-point hitch and a 12x4 transmission. This tractor is rated at approximately 77 PTO horsepower (57.4 kW). The Massey Ferguson 491 tractor will be used in farming and can accommodate a variety of agricultural implements such as mowers, rakes and balers. The applicable subheading for the Massey Ferguson 491 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. 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 Wholey at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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