The tariff classification of the Massey-Ferguson 1160 tractor from Japan

NY 867051 September 19, 1991 CLA-2-87:S:N:N1:106-867051 CATEGORY: Classification TARIFF NO.: 8701.90.1015 Mr. Gary Gilstorf Massey-Ferguson Atlantic Region P.O. Box 95026 3100 Smoketree Court, Suite 505 Raleigh, NC 27625 RE: The tariff classification of the Massey-Ferguson 1160 tractor from Japan Dear Mr. Gilstorf: In your letter dated September 12, 1991, you requested a tariff classification ruling. You have enclosed a specification sheet and a photograph of the tractor in question. The MF 1160 wheeled tractor is powered by a 4-cylinder Isuzu diesel engine and a 16 speed synchromesh transmission. This tractor will be available in both two wheel drive and four wheel drive models. Other features include a 3-point hitch, wet disc mechanical brakes, independent type PTO, a dry dual element air cleaner, and power assisted steering. This model is rated at approximately 37 PTO horsepower. The 4WD model weighs 3,829 pounds, while the weight of the 2WD model is not given . The MF 1160 wheeled tractor will be used in farming and could be used with various implements such as plows, cultivators, rakes, or disc harrows. The applicable subheading for the MF 1160 tractor will be 8701.90.1015, Harmonized Tariff Schedule of the United States (HTS), which provides for other tractors suitable for agricultural use with a PTO of 22.4 kW or more but less than 29.8 kW. The rate of duty will be free. 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