R04992 R0 Ruling Active

The tariff classification of the propelling base of a log forwarder from the Czech Republic.

Issued October 23, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.99.8080

Headings: 8708

Product description

This unit is the propelling base of a log forwarder combination. The combination is used for the transport of logs to on-road trucks. It can also be used with harvester trailers, wood chip trailers or other trailer applications. 4x4 hydraulically driven wide wheels with bogies increase forest accessibility.

CBP rationale

The applicable subheading for the propelling base will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other.

Full text

NY R04992 October 23, 2006 CLA-2-87:RR:E:NC:N1:101 R04992 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Pavel Auersperg Tries distribution Inc. 3333 D. B. Floreani Montreal, Quebec H4S 1Y6 Canada RE: The tariff classification of the propelling base of a log forwarder from the Czech Republic. Dear Mr. Auersperg: In your letter dated September 29, 2006 you requested a tariff classification ruling. This unit is the propelling base of a log forwarder combination. The combination is used for the transport of logs to on-road trucks. It can also be used with harvester trailers, wood chip trailers or other trailer applications. 4x4 hydraulically driven wide wheels with bogies increase forest accessibility. The applicable subheading for the propelling base will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other. The rate of duty will be 2.5 percent. 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). Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that your merchandise will be classified in 8708.99.8180 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only. 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 Robert DeSoucey at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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