The tariff classification of a firefighting vehicle from Germany

NY C80197 October 27, 1997 CLA-2-87:RR:NC:MM:101 C80197 CATEGORY: Classification TARIFF NO.: 8705.30.0000 KENNETT FIRE COMPANY No. 1 209 Dalmatian Street Kennett Square, PA 19348 RE: The tariff classification of a firefighting vehicle from Germany Dear Sirs: In your letter dated September 29, 1997, you requested a tariff classification ruling. The item concerned is a mostly-steel firefighting vehicle built up on a Volvo Chassis WX 42 with a Metz Turntable Ladder DLK 30 PLC III. It has a maximum vehicle weight of 40,000 lbs. The principal use of the item is for firefighting and rescue operations. You state that the manufacturer of the item is Metz Feuerwehrgerate GmbH of Karlsruhe, Germany, that it will be imported into the U.S. through the Port of New York, and that it's value is $483,800.00. The applicable subheading for the firefighting vehicle will be 8705.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Special purpose motor vehicles . . . : Fire fighting vehicles. The rate of duty will be 1.5% 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 Director, National Commodity Specialist Division