The tariff classification of log forwarder tractive bases from Finland

N286552 June 15, 2017 CLA-2-87:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8708.99.8180 Michael G. Hodes, Esq. Hodes, Keating & Pilon Attorneys at Law 134 North LaSalle Street, Suite 1300 Chicago, IL 60602-1007 RE: The tariff classification of log forwarder tractive bases from Finland Dear Mr. Hodes, In your letter dated May 12, 2017, you requested a tariff classification ruling on behalf of your client, Logset Oy of Finland. The items under consideration have been identified as Tractive Bases for Log Forwarders (Model 5 FP GT, Model 8 F GT, Model 10 F GT and Model 12 F GT). You state in your request that Log Forwarders are forest machines used to gather harvested, cut and de-limbed trees, load them onto the rear wagon by means of the attached crane and move them through the forest to a staging location where they are loaded onto timber trucks for movement to the mill. Each model differs in size, load capacity, weight, engine power and lifting capacity. Each log forwarder contains a Tractive Base which includes a disengageable drive train capable of providing motive force to the rear wheels of the forwarder’s wagon upon which a crane has been mounted. The applicable subheading for the Tractive Bases for Log Forwarders (Model 5 FP GT, Model 8 F GT, Model 10 F GT and Model 12 F GT) will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other, Other.” The general rate of duty will be 2.5%. The applicable classification subheading 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://www.usitc.gov/current. 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, please contact National Import Specialist Liana Alvarez at liana.alvarez@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division