The tariff classification of the Massey-Ferguson 1240, 1250 and 1260 tractors from Japan

NY 882099 February 10, 1993 CLA-2-87:S:N:N1:106-882099 CATEGORY: Classification TARIFF NO.: 8701.90.1015; 8701.90.1030 Mr. G. Gilstorf Massey-Ferguson P.O. Box 95026 3100 Smoketree Court, Suite 505 Raleigh, NC 27625 RE: The tariff classification of the Massey-Ferguson 1240, 1250 and 1260 tractors from Japan Dear Mr. Gilstorf: In your letter dated January 14, 1993 you requested a tariff classification ruling. You have enclosed a Massey-Ferguson brochure that includes illustrations and specifications. The MF 1240 wheeled tractor is powered by a 3 cylinder diesel engine and is rated at 22.5 PTO horsepower; the MF 1250 wheeled tractor is powered by a 3 cylinder diesel engine and is rated at 26.2 PTO horsepower; the MF 1260 wheeled tractor is powered by a 3 cylinder diesel engine and is rated at 31 PTO horsepower. Other features of these tractors include a 16-speed synchro shuttle transmission, integral power steering with an adjustable three position tilt steering column, rear electro- hydraulic actuated power-take-off (PTO), an oil bath type multi- disc brake system, a pedal operated diff lock, and a deluxe spring suspension seat. A four-wheel drive system gives increased traction with trouble free operation. The MF 1240 weighs 2,645 pounds, the MF 1250 weighs 2,744 pounds and the MF 1260 weighs 2,855 pounds. The MF 1240, 1250 and 1260 wheeled tractors will be used in farming and could be used with various implements such as rotary cutters, box scrapers, front dozer blades, disc harrows, cultivators, plows, tillers, and so forth. The applicable subheading for the MF 1240 and MF 1250 tractors 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. The applicable subheading for the MF 1260 tractor will be 8701.90.1030, HTS, which provides for other tractors suitable for agricultural use with a PTO of 29.8 kW or more but less than 44.8 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