The tariff classification of the Massey Ferguson 1233 tractor from Japan.

NY F89945 July 31, 2000 CLA-2-87:RR:NC:MM:106 F89945 CATEGORY: Classification TARIFF NO.: 8701.90.1010 Mr. G. Gilstorf AGCO Corporation 4205 River Green Parkway Duluth, GA 30096-2568 RE: The tariff classification of the Massey Ferguson 1233 tractor from Japan. Dear Mr. Gilstorf: In your letter dated June 27, 2000 you requested a tariff classification ruling. You submitted descriptive literature with your request. The Massey Ferguson 1233 wheeled tractor is powered by a 3-cylinder, 28 horsepower diesel engine and is available in a 2-wheel and 4-wheel drive configuration. Other features include a category 1 3-point hitch, rear-type power take-off and a standard transmission with 9 forward and 3 reverse speeds. This tractor is rated at 24.5 PTO horsepower (18.27 kW). The Massey Ferguson 1233 will be used in farming and can accommodate a variety of agricultural implements such as rotary cutters, loaders, disc harrows and plows. The applicable subheading for the Massey Ferguson 1233 tractor will be 8701.90.1010, Harmonized Tariff Schedule of the United States (HTS), which provides for other tractors suitable for agricultural use with a PTO of 14.9 kW or more but less than 22.4 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