Mutsubishi Fuso cab chassis model FK455 medium-weight truck cab chassis, motor vehicles for the transport of goods

HQ 087035 July 5, 1990 CLA-2 CO:R:C:G 087035 JMH CATEGORY: Classification TARIFF NO.: 8704.22.10 Mr. T.E. Reimers Executive Vice President Mitsubishi Fuso Truck of America, Inc. P.O. Box 464 100 Center Square Road Bridgeport, N.J. 08014 RE: Mutsubishi Fuso cab chassis model FK455 medium-weight truck cab chassis, motor vehicles for the transport of goods Dear Mr. Reimers: This is in response to your April 19, 1990, request for a classification ruling under the Harmonized Tariff Schedule of the United States Annotated ("HTSUSA") for the Mutsubishi Fuso cab chassis model FK455 medium-weight truck cab chassis. FACTS: The article in question, the Mitsubishi Fuso cab chassis model FK455, 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 FK455 consists of a complete chassis (i.e., chassis-frame, engine, transmission, steering gear, axles) that is fitted with a cab. Headquarters Ruling Letter 083185 ("HQ 083185"), dated June 6, 1989, classified the FK455 in subheading 8704.22.10, HTSUSA, as "Motor vehicles for the transport of goods...Other, with compression-ignition internal combustion piston engine...G.V.W. exceeding 5 metric tons but not exceeding 20 metric tons..." The G.V.W. of the FK455 of HQ 083185 was 28,000 lbs. (12.7 metric tons), which places its statistical classification in subheading 8704.22.1060, HTSUSA, as "...G.V.W. exceeding 12 metric tons but not excceding 15 metric tons..." The FK455 of the present ruling request is a new model cab chassis. The new model will have lighter suspension and smaller -2- tires. The G.V.W. of the new FK455 is 25,995 lbs. (11.8 metric tons). Both the old and the new FK455 will continue to be imported. ISSUE: Whether the new model FK455 cab chassis is classified within subheading 8704.22.10, HTSUSA, as "Motor vehicles for the transport of goods...Other, with compression-ignition internal combustion piston engine...G.V.W. exceeding 5 metric tons but not exceeding 20 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 their off-highway use, engine style, and their metric tonnage. The new model FK455 is equipped with a compression-ignition internal combustion piston engine, and has a G.V.W. of 11.8 metric tons. The appropriate classification, with the statistical suffix, for the new FK455 is within subheading 8704.22.1040, HTSUSA, as "Motor vehicles for the transport of goods...Other, with compression-ignition internal combustion piston engine...G.V.W. exceeding 5 metric tons but not exceeding 20 metric tons...G.V.W. exceeding 9 metric tons but not exceeding 12 metric tons..." HOLDING: The appropriate classification, including the statistical suffix, for the new Mitsubishi Fuso cab chassis model FK455 with a G.V.W. of 11.8 metric tons is within subheading 8704.22.1040, HTSUSA, as "Motor vehicles for the transport of goods...Other, -3- with compression-ignition internal combustion piston engine...G.V.W. exceeding 5 metric tons but not exceeding 20 metric tons...G.V.W. exceeding 9 metric tons but not exceeding 12 metric tons..." Sincerely, John Durant, Director Commercial Rulings Division