The tariff classification of a general purpose tractor from Canada

NY F89858 July 31, 2000 CLA-2-87:RR:NC:MM:106 F89858 CATEGORY: Classification TARIFF NO.: 8701.90.5015 Ms. Ruth Conroy Trackless Vehicles Limited Box 100 Courtland, Ontario, Canada N0J 1E0 RE: The tariff classification of a general purpose tractor from Canada Dear Ms. Conroy: In your letter dated July 10, 2000 you requested a tariff classification ruling. You submitted descriptive literature with your request. The tractor model in question is the Trackless MT Series V. It is an articulated, 4 wheel drive vehicle designed to be sold to municipalities, airports, schools, hospitals and private contractors, among other general purpose users. The Trackless tractor features a 110 horsepower Cummins diesel engine, standard front power take-off (PTO), with an optional rear PTO, standard front hitch with dual lift cylinders, with an optional rear hitch, variable speed hydrostatic transmission, heavy duty axles, hydraulic steering and brakes, and a total weight of 5360 pounds. The Trackless tractor may be used with a variety of attachements, including mowers, sweepers, snowblowers, plows, sickle bars and other general purpose tools. The applicable subheading for the Trackless Series MT V will be 8701.90.5015, Harmonized Tariff Schedule of the United States (HTS), which provides for other tractors, with a net engine power of less than 223.8 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 212-637-7036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division