The tariff classification of the Massey-Ferguson 1225tractor from Japan

NY C83335 January 16, 1998 CLA-2-87:RR:NC:MM:106 C83335 CATEGORY: Classification TARIFF NO.: 8701.90.1005 Mr. G. Gilstorf AGCO Sales Group 4830 River Green Parkway Duluth, GA 30136-2584 RE: The tariff classification of the Massey-Ferguson 1225 tractor from Japan Dear Mr. Gilstorf: In your letter dated January 6, 1998 you requested a tariff classification ruling. You enclosed descriptive literature that included illustrations and specifications. The MF 1225 wheeled tractor is powered by a e-cylinder diesel engine and is available in either a 2 or 4-wheel drive configuration. Other features include a 3-point hitch, 2-range hydrostatic transmission, and rear and mid-mount PTO drives. This tractor is rated at approximately 18.7 PTO horsepower (13.9 kW). The MF 1225 will be used in farming and can accommodate a variety of agricultural implements such as rotary cutters, disc harrows, farms loaders, plows and planters. The applicable subheading for the MF 1225 tractor will be 8701.90.1005, Harmonized Tariff Schedule of the United States (HTS), which provides for other tractors suitable for agricultural use with a PTO of less than 14.9 kW. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patrick J. Wholey at 212-466-5668. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division