The tariff classification of automotive truck cab chassis' from Japan

NY B81470 February 21, 1997 CLA-2-87:RR:NC:MM:101 B81470 CATEGORY: Classification TARIFF NO.: 8704.22.1020 Mr. Tom E. Reimers MITSUBISHI FUSO TRUCK OF AMERICA, Inc. P.O. Box 464 100 Center Square Road Bridgeport, NJ 08014 RE: The tariff classification of automotive truck cab chassis' from Japan Dear Mr. Reimers: In your letter dated January 20, 1997, you requested a tariff classification ruling. The items concerned (similar item shown below) are two models of medium-truck cab chassis (Models #FG639-C4SLSUA and FG639-E4SLSUA); they each weigh approximately 12.000 lbs. or 5.44 metric tons. Both models have a manual transmission and a Mitsubishi 4D34-2AT3 turbocharged diesel engine which features 4 in-line, a 4-stroke cycle, water cooling and direct injection. The two models differ in that the FG639-AC4SLSUA has a 109.4" wheelbase and the FG639-E4SLSUA has a 133.1" wheelbase. You state that the cab chassis' are manufactured by Mitsubishi Motors Corporation and that Mitsubishi Fuso Truck of America, Inc. is their wholly-owned subsidiary. You further state that the cab chassis' will be imported for the 1998 Model Year through the Ports of Baltimore, Maryland; Jacksonville, Florida and San Diego, California and that they will be sold to independent dealers or other Mitsubishi Motors Corporation affiliates who, in turn, will customize the final specifications of truck manufacture to individual, ultimate purchasers. The applicable subheading for both models of truck cab chassis (#'s FG639-C4SLSUA and FG639-E4SLSUA) will be 8704.22.1020, 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 5 metric tons but not exceeding 9 metric tons. The rate of duty will be 4% ad valorem. This ruling is being issued under the provisions of Part 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 Robert DeSoucey at 212-466-5667. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division