The tariff classification of a "Ridge Mulcher" from Canada

NY 866920 September 20, 1991 CLA-2-84:S:N:N1:106-866920 CATEGORY: Classification TARIFF NO.: 8430.69.0000 Mr. Bill Jerome H.A. & J.L. Wood, Inc. U.S. Customs Broker Pembina, ND 58271 RE: The tariff classification of a "Ridge Mulcher" from Canada Dear Mr. Jerome: In your letter dated September 3, 1991, on behalf of Triple "S" Industries Ltd. Sask., Canada, you requested a tariff classification ruling. You have submitted a photograph of the machine and descriptive literature. The "Ridge Mulcher" TD 2000 is a machine that assists in reclaiming gravel that has been lost over the sides of roads. During road maintenance operations, graders pull the gravel and dirt slope of the road back onto the road. They also bring up sods with the gravel, leaving the road with a ridge of sod and gravel. The "Ridge Mulcher" is then used to pulverize and level this material, leaving the gravel on the road where it can be used again. The "Ridge Mulcher" TD 2000 is mounted on a wheeled frame, and it has a draw bar that connects it to a towing motor vehicle. The machine features twin drums, replaceable hardfaced teeth, standard replaceable parts (bearings, chains, sprockets, etc.), and a self contained hydraulic system. The applicable subheading for the "Ridge Mulcher" TD 2000 will be 8430.69.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other moving, grading, leveling, scraping, excavating, tamping, compacting, extracting or boring machinery, not self propelled, for earth, minerals or ores, other. The rate of duty will be 2.5 percent ad valorem. Goods classifiable under subheading 8430.69.0000, HTS, which originated in the territory of Canada, will be entitled to a 1 percent rate of duty under the United States-Canada Free Trade Agreement upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport