The tariff classification of a prototype self-propelled railway coach from England

NY 818555 January 30, 1996 CLA-2-86:R:N1:106 818555 CATEGORY: Classification TARIFF NO.: 8603.90.0000 Mr. John C. Barrier D. F. Barnhardt & Associates 8344 West Franklin Street Mt. Pleasant, NC 28124 RE: The tariff classification of a prototype self-propelled railway coach from England Dear Barrier: In your letter dated January 19, 1996, as a follow-up to a letter dated December 4, 1995 you requested a tariff classification ruling. You included descriptive literature, photos and drawings with your request. The literature shows this rail vehicle to be a self-propelled light rail vehicle which, after initial testing, will be used to move passengers along a rail line in Columbus, Georgia. It is essentially complete, with the exception of the electrical accumulators (batteries), which power a series wound DC traction motor. You state that the batteries account for approximately 15 to 20 percent of the imported value of the coach. The vehicle will operate on standard gauge rail and will accommodate up to 26 passengers. The coach measures 21 feet in length, 7 feet in width and 8 feet, 3 inches in height and has a top speed of 18 miles per hour. Operator controls are located at either end of the vehicle. The applicable subheading for the passenger coach will be 8603.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for self-propelled railway or tramway coaches, vans and trucks, other. The rate of duty will be 5.8 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patrick J. Wholey at 212-466-5668. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division