The tariff classification of a winch from Finland

NY 898575 June 20, 1994 CLA-2-84:S:N:N1:103 898575 CATEGORY: Classification TARIFF NO.: 8425.39.0000; 9817.00.5000 Mr. Rick Jones John S. James Co. P.O. Box 1017 Charleston, SC 29402-1017 RE: The tariff classification of a winch from Finland Dear Mr. Jones: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : May 27, 1994 ON BEHALF OF : Tri-State Distributors DESCRIPTION OF MERCHANDISE : Fransgard tractor winches, powered from a tractor PTO, used by farmers to haul felled trees and logs HTS PROVISION : Other winches: other HTS SUBHEADING : 8425.39.0000 RATE OF DUTY : 2 percent ad valorem DUTY CONCESSION : If the winches are used in an agricultural pursuit, they would be eligible for classi- fication in the provision for machinery, equipment and implements to be used for agricultural or horticultural purposes in subheading 9817.00.5000, HTS, provided the requirements of sections 10.131-10.139, Customs Regulations, are met. 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