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

HQ 086028 February 23, 1990 CLA-2 CO:R:C:G 086028 JMH CATEGORY: Classification TARIFF NO.: 8704.22.1060 Mr. T. E. Reimers Executive Vice President Mitsubishi Fuso Truck of America, Inc. P.O. Box 464 100 Center Square Road Bridgeport, New Jersey 08014 RE: Cab chassis with G.V.W. exceeding 5 metric tons but not exceeding 20 metric tons Dear Mr. Reimers: This is in response to your November 21, 1989, request for a classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for the Mitsubishi Fuso cab chassis model FM557. FACTS: The item in question, the Mitsubishi Fuso cab chassis model FM557, is manufactured in Japan by Mitsubishi Motors Corporation. This model is a cab-over-engine cab chassis. It is powered by a compression-ignition internal combustion engine. The FM557 consists of a complete chassis (i.e., chassis-frame, engine, transmission, steering gear, axles) that is fitted with a cab. The FM557 has a G.V.W. of 32,600 lbs (14.8 metric tons). LAW AND ANALYSIS: The classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUSA, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes..." The relevant heading is heading 8704, HTSUSA, which describes "Motor vehicles for the transport of goods..." This is supported by Chapter note 4 to Chapter 87, HTSUSA, which states "Motor chassis fitted with cabs fall in headings 8702 to 8704..." Within heading 8704, motor vehicles are classified according to -2- their metric tonnage. The appropriate classification for the FM557 is within subheading 8407.22.1060, HTSUSA, as "Motor vehicles for the transport of goods...G.V.W. exceeding 5 metric tons but not exceeding 20 metric tons...Cab chassis...G.V.W. exceeding 12 metric tons but not exceeding 15 metric tons." HOLDING: The appropriate classification for the Mitsubishi Fuso cab chassis model FM557 is within subheading 8407.22.1060, HTSUSA, as "Motor vehicles for the transport of goods...G.V.W. exceeding 5 metric tons but not exceeding 20 metric tons...Cab chassis...G.V.W. exceeding 12 metric tons but not exceeding 15 metric tons." Sincerely, John Durant, Director Commercial Rulings Division