The tariff classification of an agricultural tractor from Canada

N116963 August 18, 2010 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8701.90.1070 Kelly Kane, Customs and Traffic Administration Tigercat Industries, Inc. 40 Consolidated Drive, Box 544 Paris, Ontario N3L 3T6 CANADA RE: The tariff classification of an agricultural tractor from Canada Dear Ms. Kane, In your letter dated July 27, 2010, you requested a tariff classification ruling. The item under consideration has been identified as a agricultural fertilizer spreader/sprayer which you state is built on a similar platform to the Tigercat 610C. The unit is manufactured with hydraulic and electrical mechanisms that enable the machine to spray on spread fertilizer depending on the season, in addition to a front mounted hydraulic blade for pushing loads. Spreading is done behind the machine where granules are dropped onto rotating disks which fling the material and spraying is done at the sides and back of the machine with fluid nozzles. Although you state that this machine is based on the Tigercat 610C design*, the hydraulic and electrical systems for disbursement are configured strictly for spraying or spreading. In addition you state that, in most cases the tank and disbursement attachment will be installed by our customers after importation from Canada. The applicable classification subheading for the Tigercat 610c Fertilizer Spreader/Sprayer imported without the disbursement attachment will be 8701.90.1070, HTSUS, which provides for “Tractors … : Other: Suitable for agricultural use: Other: New: Other”. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/. 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 Mark Palasek at 646-733-3013. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division