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R04993 R0 Ruling Active

The tariff classification of the aft portion of a log forwarder from the Czech Republic.

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

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R0 R04993 (October 23, 2006)

Tariff classification

HTS codes: 8708.99.8080

Headings: 8708

Product description

This is a wheeled log carrier that is attached to and powered by the propelling base of a log forwarder combination. It serves as the aft portion of the forwarder. It is equipped with 4x4 hydraulically driven bogies and uses a hydraulic boom for log manipulation.

CBP rationale

The applicable subheading for the aft portion 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 R04993 October 23, 2006 CLA-2-87:RR:E:NC:N1:101 R04993 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 aft portion 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 is a wheeled log carrier that is attached to and powered by the propelling base of a log forwarder combination. It serves as the aft portion of the forwarder. It is equipped with 4x4 hydraulically driven bogies and uses a hydraulic boom for log manipulation. The applicable subheading for the aft portion 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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