The tariff classification of trenching machines from Australia.

NY J84870 June 3, 2003 CLA-2-84:RR:NC:MM:106 J84870 CATEGORY: Classification TARIFF NO.: 8430.50.5000 Mr. Phil Dickens Dickins Mcleod 98 Richs Lane Albury NSW 2640 Australia RE: The tariff classification of trenching machines from Australia. Dear Mr. Dickens: In your letter dated May 8, 2003, you requested a tariff classification ruling. You submitted a brochure with your request. The imported articles in question are trenching machines, identified by you as the Koda compact trencher. This self-propelled trencher features a 4-wheeled frame, a ¼ horsepower Honda engine and a 2.1 reduction transmission with an oil-bath centrifugal clutch. Tungsten cutters enable this trencher to cut through bricks, tree roots and hard ground. In addition, its 4-wheeled frame enables it to straddle trenches and to work under bushes and hard to get at places. The Koda digs straight or curved trenches. The applicable subheading for the trenching machines will be 8430.50.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other self-propelled machinery for moving, grading, leveling, scraping, excavating, tamping, compacting, extracting or boring…for earth, minerals or ores. 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 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division