NPR stripped chassis, NPR cab chassis Flatlow and NPR cab chassis

HQ 082438 October 20, 1989 CLA-2 CO:R:C:G: 082438 CATEGORY: Classification TARIFF No.: 8706.00.10; 8704.21.00; 8704.31.00; 8704.32.00 Brian Goldstein, Esq. Siegel, Mandell & Davidson, P.C. 655 Fifteenth Street, N.W. Washington, D.C. 20005 RE: NPR stripped chassis, NPR cab chassis Flatlow and NPR cab chassis Dear Mr. Goldstein: Your letter of June 13, 1988, requests a ruling on the classification of various chassis on behalf of Isuzu Truck of America, Inc., under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The merchandise includes three models of chassis: the NPR stripped chassis and cab chassis Flatlow, both with diesel engines; and the NPR cab and chassis with a gasoline engine. The NPR stripped chassis is available in two models, which have a different gross vehicle weight (G.V.W.). The following chart lists information relevant to each model: MODEL ENGINE G.V.W. WHEELBASE LENGTH NPR Stripped Diesel 9,000- 132.5-150 18.21 ft. Chassis 10,000 inches (No Cab) lbs. (4- 4.5 metric tons) 11,000- 132.5-150 18.21 ft. 13,250 lbs. inches (5-6 metric tons) - 2 - Cab Chassis Diesel 11,050 109-132.5 17-22ft. Flatlow lbs. (5 inches metric tons) NPR Cab and Gasoline 11,000- 109-150 17-22 ft. Chassis 13,250 inches lbs. (5-6 metric tons) ISSUE: What are the classifications of the various chassis and cab chassis. LAW AND ANALYSIS: The General Rules of Interpretation (GRI) govern classification under the HTSUSA. GRI 1 states, in part, that classification shall be determined according to the terms of the headings and any relative section or chapter notes. The headings at issue include: 8706 Chassis fitted with engines, for the motor vehicles of 8701 to 8705: * * * * * * * * * * * * 8704 Motor vehicles for the transport of goods: * * * * * * * * * * * * Other, with compression-ignition internal combustion piston engine (diesel or semi- diesel): * * * * * * * * * * * * 8704.21.00 G.V.W. not exceeding 5 metric tons * * * * * * * * * * * * G.V.W. exceeding 5 metric tons but not exceeding 20 metric tons: 8704.22.10 Cab chassis - 3 - * * * * * * * * * * * Other, with spark-ignition internal combustion piston engine: * * * * * * * * * * * 8704.32.00 G.V.W. exceeding 5 metric tons The NPR stripped chassis is classifiable in heading 8706. Classification in that provision requires that the article be a chassis fitted with an engine and that it be for a motor vehicle of heading 8701 to 8705. The Explanatory Notes (EN) provide some guidance as to the types of chassis intended for classification in that heading. They state that this heading covers the chassis-frames or the combined chassis-body framework, for the motor vehicles of heading 8701 to 8705, fitted with their transmission and steering gear and axles (with or without wheels). The NPR stripped chassis has a direct injected, tubocharged diesel engine fitted onto a frame of the type used in motor vehicles for the transport of goods, which are classified in heading 8704. The NPR cab chassis Flatlow is classifiable in heading 8704. Note 4, Chapter 87, Section XVII, states that motor chassis fitted with cabs fall in heading 8702 to 8704, and not in heading 8706. Subheading 8704.21.00 which provides for cab chassis with compression-ignition internal combustion piston engines, either diesel or semi-diesel, with a G.V.W. not exceeding 5 metric tons may apply. Your submission states that the NPR Flatlow has a G.V.W. of 11,050 pounds whereas the specification sheet states that the G.V.W. is 10,500 lbs. The NPR cab chassis is also classifiable in heading 8704 as a cab chassis with a spark-ignition internal combustion engine. However, under the facts presented, we are unable to make a determination as to the proper subheading for classification. Your submission states that the G.V.W. for these chassis is 11,000 to 13,250 pounds (5 to 6 metric tons). Cab chassis with a G.V.W. which does not exceed 5 metric tons are classified in subheading 8704.31.00 and those with a G.V.W. which exceeds 5 metric tons are classified in subheading 8704.32.00. - 4 - HOLDING: Both models of the NPR stripped chassis are classified in subheading 8706.00.1060 with duty at the rate of 4 percent ad valorem. The cab chassis Flatlow is classified in subheading 8704.21.0000 if the G.V.W. does not exceed 5 metric tons. The rate of duty of 25 percent under subheading 9903.87.0000 would apply. If the G.V.W. exceeds 5 metric tons but does not exceed 9 metric tons the classification will be under subheading 8704.22.1020 with duty at the rate of 4 percent ad valorem. The NPR cab chassis gasoline engine models with a G.V.W. exceeding 5 metric tons but not exceeding 9 metric tons will be classifiable under subheading 8704.32.0010 with duty at the rate of 25 percent ad valorem under subheading 9903.87.0000. The G.V.W. of each vehicle can only be determined at the time of importation. It is the road weight specified by the manufacturer as being the design weight capacity of the vehicle. This weight is the combined weight of the vehicle, the maximum specified load, the driver and a full tank of fuel. Harmonized Commodity Description and Coding System Explanatory Notes Vol 4, p. 1428. Classifications are based on exact specified G.V.W.'s and cannot be based on a range of G.V.W.'s. Sincerely, John Durant, Director Commercial Rulings Division 6cc: AD NY Seaport 2cc: Chief, CIE 1cc: NIS 101 1cc: Reading File 1cc: AC CO 1cc: Durant LIBRARY: allums FILE NAME: 082438 (note: corrections made 10/31/89:JLV)