The tariff classification of a cab chassis from Japan.
Issued September 14, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8704.22.1040
Headings: 8704
Product description
The tariff classification of a cab chassis from Japan.
CBP rationale
The applicable subheading for the cab chassis will be 8704.22.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for motor vehicles for the transport of goods: other, with compression ignition internal combustion piston engine (diesel or semi-diesel): G.
Full text
NY 856049 September 14, 1990 CLA-2-87:S:N:N1:101 856049 CATEGORY: Classification TARIFF NO.: 8704.22.1040 Siegel, Mandell & Davidson, P.C. One Whitehall Street New York, NY 10004 RE: The tariff classification of a cab chassis from Japan. Dear Sirs: In your letter dated September 7, 1990 you requested a tariff classification ruling on behalf of Isuzu Motors America Inc.. The item is a cab chassis powered by a compression ignition internal combustion engine. You state that the gross vehicle weight of the cab chassis is 9.98 metric tons. The vehicle is a cab-over-engine cab chassis model and is constructed with a double cab which represents a modification of Isuzu's existing single cab chassis construction. The crew cab will allow additional space for passengers or crew. The cargo configuration of the vehicle is contained on the attached documentation which you have provided. You state that the vehicle, as imported, will not contain a rear cargo box. The cargo container will be fitted to the imported cab-chassis for purposes of carrying goods after importation. The applicable subheading for the cab chassis will be 8704.22.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for motor vehicles for the transport of goods: other, with compression ignition internal combustion piston engine (diesel or semi-diesel): G.V.W. exceeding 5 metric tons but not exceeding 20 metric tons: Cab chassis, G.V.W. exceeding 9 metric tons but not exceeding 12 metric tons. The rate of duty will be 4 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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