Cab chassis with G.V.W. not exceeding 5 metric tons; cab chassis with G.V.W. exceeding 5 metric tons but not exceeding 20 metric tons

HQ 083185 June 6, 1989 CLA-2 CO:R:CV:G: 083185 JLV CATEGORY: Classification TARIFF NO.: 8704.22.10; 8704.21.00 Mr. T.E. Reimers Mitsubishi Fuso 100 Center Square Road Bridgeport, New Jersey 08014 RE: Cab chassis with G.V.W. not exceeding 5 metric tons; cab chassis with G.V.W. exceeding 5 metric tons but not exceeding 20 metric tons Dear Mr. Reimers: In a letter dated October 28, 1988, you requested a ruling on the classification of certain medium-weight cab chassis to be imported by Mitsubishi Fuso Truck of America, Inc. Previous rulings on similar vehicles were issued on December 23, 1987 (file 826767), and August 11, 1988 (file 831272). In this ruling we classify the four models identified in your letter, and we modify the ruling of December 23, 1987 (file 826767) to reflect the correct tariff provisions for the merchandise described in your request of November 23, 1987, which was the factual basis for the decision of December 23, 1987. FACTS: The four models are all cab-over-engine cab chassis powered by a compression-ignition internal combustion engine. Each model consists of a complete chassis (i.e., chassis- frame, engine, transmission, steering gear, axles) that is fitted with a cab. None of the models have a cargo body or platform or other body component to the rear of the cab. The FK 415 has a gross vehicle weight (G.V.W.) of 23,000 pounds (10.5 metric tons); the FK 455 has a G.V.W. of 28,000 pounds (12.7 metric tons); the FM 555 has a G.V.W. of 32,600 pounds (14.8 metric tons); and the FH 100 has a G.V.W. of 17,196 pounds (7.8 metric tons). - 2 - In a ruling issued on December 23, 1987 (file 826767), five FH models with a G.V.W. of 17,196 pounds and two FG models with a G.V.W. of 11,000 pounds were classified under subheading 8706.00.1040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as chassis fitted with engines. ISSUE: Are these chassis, if fitted with cabs, classified as chassis fitted with engines or as unfinished vehicles having the essential character of the finished vehicles? LAW AND ANALYSIS: Under the HTSUSA goods are classified according to the principles set forth in the General Rules of Interpretation. GRI 1 provides, in part, that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Heading 8704 provides for motor vehicles for the transport of persons. Heading 8706 provides for chassis fitted with engines (for motor vehicles of headings 8701 to 8705). In chapter 87, note 4, it is stated that "[m]otor chassis fitted with cabs fall in headings 8702 to 8704, and not in heading 8706." The four models consist of motor chassis fitted with cabs. Models FK 415, FK 455, FM 555, and FH 100 are cab chassis with compression-ignition (diesel) internal combustion engines and with G.V.W.'s exceeding 5 metric tons but not exceeding 20 metric tons. These cab-over-engine chassis are the type of chassis for motor vehicles for the transport of goods, and are not the type for vehicles described in headings 8702 and 8703, HTSUSA. The enclosed cab and the high payload capacity of the models are clear evidence that these cab chassis have the essential character of the motor vehicles classified in heading 8704, and specifically in subheading 8704.22.10, HTSUSA. For the same reasons, the cab chassis described in the letter of December 23, 1987 (file 826767), are classified in heading 8704. The five FH models are classified in subheading 8704.22.10, HTSUSA. The two FG models, rated at G.V.W. 11,000 pounds, are classified in subheading 8704.21.00, HTSUSA, which provides for such motor vehicles not exceeding 5 metric tons in G.V.W. The G.V.W. of the two FG models is stated to be 11,000 pounds. Based on an equivalency factor of 2.2046 kilograms per 1 pound, this is less than 5 metric tons, which is 11,023 pounds. - 3 - HOLDING: The FK 415, FK 455, FM 555, and FH 100 are classified in subheading 8704.22.10, HTSUSA. The five FH models described in the ruling of December 23, 1987 (file 826767) are classified in subheading 8704.22.10, HTSUSA. The two FG models described in that same ruling are classified in subheading 8704.21.00, HTSUSA, and are dutiable under subheading 9903.87.00, HTSUSA, at 25 percent ad valorem. EFFECT ON OTHER RULINGS: The ruling letter of December 23, 1987 (file 826767), is modified as stated in this decision, effective for those models described in that letter and entered on or after the date of this letter. Sincerely, John Durant, Director Commercial Rulings Division 6cc: AD NY SEAPORT 1cc: Chief, CIE 1cc: Director, Trade Ops 1cc: Director, Commercial Rulings 1cc: AC, CO 1cc: Reading File - General Classification Library: valentin File Name: 083185