Caterpillar wheel type backhoe loaders; modification of PC 873017; 8429.52.10

HQ 953136 February 5, 1993 CLA-2-CO:R:C:M 953136 MMC CATEGORY: Classification TARIFF NO.: 8429.59.10 Mr. Brad Walker Caterpillar Inc. 100 E. Adams Street Peoria, Illinois 61629 RE: Caterpillar wheel type backhoe loaders; modification of PC 873017; 8429.52.10 Dear Mr. Walker: It has come to our attention that Customs Pre-Entry Classification Ruling 873017 (4/7/92) issued to you, by the District Director of Customs, Detroit, Michigan, concerning the classification of Caterpiller wheel-type backhoe loaders model numbers 416, 426, 428, 436, and 446, contains a typographical error which places these items under the wrong subheading of the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The items in question are backhoe loaders which contain a scraper in front of the cab and engine, and a backhoe attached to the back of the frame of the cab. The backhoe loaders were held to be classifiable under subheading 8429.52.10, HTSUS, which provides for self-propelled bulldozers, angledozers, graders, levelers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers with a 360 degree revolving superstructure. The illustrative literature for these backhoe loaders indicates that they do not have 360 degree revolving superstructures. ISSUE: Wether the subject backhoe loaders are classifiable under subheading 8429.52.10, HTSUS? LAW AND ANALYSIS: The General Rules of Interpretation (GRI's), govern the classification of goods within the HTSUS. GRI 1 states that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. According to the application of GRI 1, these items should be classified under subheading 8429.59.10, HTSUS, which provides for other self-propelled bulldozers, angledozers, graders, levelers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines, and road rollers. Because they do not have 360 degree superstructures they cannot be classified under subheading 8429.52.10, HTSUS. The duty rate is the same for both subheadings. HOLDING: Customs Pre-Entry Classification Ruling 873017 (4/7/92) is modified to provide that Caterpiller models 416,426,428,436, and 446 wheel-type backhoe loaders are classified as self-propelled bulldozers, angledozers, graders, levelers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines, and road rollers...Other, in subheading 8429.59.10, HTSUS, currently subject to a column one rate of duty of 2% ad valorem. Sincerely, John Durant, Director Commercial Rulings Division cc: Robert Slomovitz, National Import Specialist