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The tariff classification of special purpose vehicles from Canada.
Issued October 20, 1994 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard80 803117 (October 20, 1994)
Tariff classification
HTS codes: 8705.90.0000
Headings: 8705
Product description
The items are identified as Mine Vehicles and Surveyor Vehicles. They are made in Canada from a bare chassis with motor. The chassis with motor is imported into Canada from Japan and is built up with the addition of a lift boom and numerous other adaptations to meet mine specifications. The lift booms enable mine personnel to reach elevated areas. From the photographs and descriptive material supplied by you, it appears that the lift booms are permanently mounted.
CBP rationale
The applicable subheading for the Mine Vehicles and Surveyor Vehicles with lift boom permanently attached at time of importation into the United States will be 8705.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other special purpose vehicles.
Full text
NY 803117 October 20, 1994 CLA-2-87:S:N:N1:101 803117 CATEGORY: Classification TARIFF NO.: 8705.90.0000 Mr. John Mattson Norman G. Jensen, Inc. 1906 Dove Street Port Huron, Michigan 48060 RE: The tariff classification of special purpose vehicles from Canada. Dear Mr. Mattson: In your letter dated October 11, 1994 you requested a tariff classification ruling. The items are identified as Mine Vehicles and Surveyor Vehicles. They are made in Canada from a bare chassis with motor. The chassis with motor is imported into Canada from Japan and is built up with the addition of a lift boom and numerous other adaptations to meet mine specifications. The lift booms enable mine personnel to reach elevated areas. From the photographs and descriptive material supplied by you, it appears that the lift booms are permanently mounted. The applicable subheading for the Mine Vehicles and Surveyor Vehicles with lift boom permanently attached at time of importation into the United States will be 8705.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other special purpose vehicles. The rate of duty will be 3.7 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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