The tariff classification of the Massey Ferguson 492 tractor from Brazil.

NY R03064 January 20, 2006 CLA-2-87:RR:NC:N1:106 R03064 CATEGORY: Classification TARIFF NO.: 8701.90.1040 Mr. Gary Gilstorf AGCO Corporation 4205 River Green Parkway Duluth, GA 30096 RE: The tariff classification of the Massey Ferguson 492 tractor from Brazil. Dear Mr. Gilstorf: In your letter dated January 9, 2006, you requested a tariff classification ruling. The Massey Ferguson 492 wheeled tractor is powered by a Perkins high-torque diesel engine and is available in either a 2 or 4-wheel drive configuration. Other features include a 3-point hitch and a 12x4 partially synchronized transmission. This tractor is rated at approximately 85 PTO horsepower (63.4 kW). The Massey Ferguson 492 will be used in farming and can accommodate a variety of agricultural implements such as mowers, rakes or balers. The applicable subheading for the Massey Ferguson 492 tractor will be 8701.90.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for other tractors suitable for agricultural use with a PTO of 59.7 kW or more but less than 74.6 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 Wholey at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division