The tariff classification of a truck cab & chassis from the Czech Republic
Issued August 25, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8704.10.1000
Headings: 8704
Product description
The item concerned (entire truck schematic shown below) is the cab & chassis of a TATRA dump truck (Model #815-2FOS25 28 246 6X6.2). The cab & chassis feature three-axle tipping and a disengageable front axle drive. The cab, itself, has two seats and is made of metal. The chassis, itself, has PERROT wedge spacer brake units with automatic adjustment of brake shoes and an Anti-locking Brake System (ABS) The unit is 99.9" in width and 119.7" in height.
CBP rationale
The applicable subheading for the cab & chassis unit of the TATRA 815-2FOS25 28 246 6X6.2 dump truck will be 8704.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Motor vehicles for the transport of goods: Dumpers designed for off-highway use: Cab chassis.
Full text
NY B88204 August 25, 1997 CLA-2-87:RR:NC:1:101 B88204 CATEGORY: Classification TARIFF NO.: 8704.10.1000 Ms. Cindy Sherman Fritz Companies, Inc. 5011 Jewel Lake Rd. #8400 Anchorage, AK 99502-1034 RE: The tariff classification of a truck cab & chassis from the Czech Republic Dear Ms. Sherman: In your letter dated August 1, 1997, you requested a tariff classification ruling on behalf of Independent Lift Truck of Alaska and it's subsidiary, All Terrain Truck & Equipment; both companies are located in Anchorage, Alaska. The item concerned (entire truck schematic shown below) is the cab & chassis of a TATRA dump truck (Model #815-2FOS25 28 246 6X6.2). The cab & chassis feature three-axle tipping and a disengageable front axle drive. The cab, itself, has two seats and is made of metal. The chassis, itself, has PERROT wedge spacer brake units with automatic adjustment of brake shoes and an Anti-locking Brake System (ABS) The unit is 99.9" in width and 119.7" in height. You state that the cab & chassis units are manufactured by TATRA, A.S. of Koprivnice, Czech Republic, that they may be imported without engine, tires or transmissions, and that they will primarily be imported into the U.S. through the Port of Anchorage, Alaska. The applicable subheading for the cab & chassis unit of the TATRA 815-2FOS25 28 246 6X6.2 dump truck will be 8704.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Motor vehicles for the transport of goods: Dumpers designed for off-highway use: Cab chassis. The rate of duty will be 1.6% 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
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