Mitsubishi Fuso cab chassis models FE 439, FE 449, FG 349, FH 100, FK 457, and FM 557; medium-weight truck cab chassis, motor vehicles for the transport of goods

HQ 088749 May 10, 1991 CLA-2 CO:R:C:G 088749 JMH CATEGORY: Classification TARIFF NO.: 8704.22.1020, 8704.22.1040, 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, N.J. 08014 RE: Mitsubishi Fuso cab chassis models FE 439, FE 449, FG 349, FH 100, FK 457, and FM 557; medium-weight truck cab chassis, motor vehicles for the transport of goods Dear Mr. Reimers: This is in response to your February 20, 1991, request for a classification ruling for certain models of the Mitsubishi Fuso medium-weight truck cab chassis. FACTS: The articles in question are models FE 439, FE 449, FG 349, FH 100, FK 457, and FM 557 of the Mitsubishi Fuso cab chassis. The models are manufactured in Japan by Mitsubishi Motors Corporation. The models are cab-over-engine cab chassis and consist of a complete chassis (i.e., chassis-frame, engine, transmission, steering gear, axles) that is fitted with a cab. The cab chassis' engine type and gross vehicular weight ("G.V.W.") in metric tons is as follows: MODEL GVW (metric tons) ENGINE FE 439 5.3 Diesel FE 449 6.1 Diesel FG 439 5.3 Diesel FH 100 7.8 Diesel FK 417 10.4 Diesel -2- MODEL GVW (metric tons) ENGINE FK 457 11.8 - 13.2 Diesel FM 557 14.9 Diesel ISSUE: What is the appropriate classification for the Mitsubishi Fuso cab chassis models FE 439, FE 449, FG 349, FH 100, FK 457, and FM 557? LAW AND ANALYSIS: The classification of merchandise under the Harmonized Tariff Schedule of the United States ("HTSUSA") is governed by the General Rules of Interpretation ("GRIs"). 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. All seven of the Mitsubishi Fuso cab chassis models are classified under the provision of heading 8704 which describes "Motor vehicles for the transport of goods...Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel)..." The models FE 439, FE 449, FG 439 and FH 100 are properly classified in subheading 8704.22.1020, HTSUSA, as "...G.V.W. exceeding 5 metric tons but not exceeding 9 metric tons..." Models FK 417 and FK 457 (when weighing under 12 metric tons) are classified in subheading 8704.22.1040, HTSUSA, as "...G.V.W. exceeding 9 metric tons but not exceeding 12 metric tons..." Models FK 457 (when weighing over 12 metric tons) and FK 557 are classified in subheading 8704.10.60, HTSUSA, as "...G.V.W. exceeding 12 metric tons but not exceeding 15 metric tons..." HOLDING: In accordance with GRI 1, the Mitsubishi Fuso cab chassis models FE 439, FE 449, FG 349, FH 100, FK 457, and FM 557 are classified under heading 8704. The appropriate classification for models FE 439, FE 449, FG 439 and FH 100 is subheading 8704.22.1020, HTSUSA, as ""Motor vehicles for the transport of goods...Other, with compression-ignition internal combustion -3- piston engine (diesel or semi-diesel)...G.V.W. exceeding 5 metric tons but not exceeding 9 metric tons..." The correct classification for models FK 417 and FK 457 (when weighing under 12 metric tons) is subheading 8704.22.1040, HTSUSA, as ""Motor vehicles for the transport of goods...Other, with compression- ignition internal combustion piston engine (diesel or semi- diesel)...G.V.W. exceeding 9 metric tons but not exceeding 12 metric tons..." The appropriate classification for models FK 457 (when weighing over 12 metric tons) and FK 557 is subheading 8704.22.1060, HTSUSA, as ""Motor vehicles for the transport of goods...Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel)...G.V.W. exceeding 12 metric tons but not exceeding 15 metric tons..." Sincerely, John Durant, Director Commercial Rulings Division