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C87941 C8 Ruling Active

The tariff classification of an ice cream truck from England

Issued May 21, 1998 by U.S. Customs and Border Protection.

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C8 C87941 (May 21, 1998)

Tariff classification

HTS codes: 8705.90.0000

Headings: 8705

Product description

The tariff classification of an ice cream truck from England

Full text

NY C87941 May 21, 1998 CLA-2-87:RR:NC:1:101 C87941 CATEGORY: Classification TARIFF NO.: 8705.90.0000 Mr. John Campbell CUSTOMS IMPORT SERVICE 33435 Dobbin Hufsmith Rd. Magnolia, TX 77355 RE: The tariff classification of an ice cream truck from England Dear Mr. Campbell: In your fax dated May 18, 1998, you requested a tariff classification ruling on behalf of ACP Liquid Engineering of Coppell, Texas. The item concerned (shown below) is a Volkswagen T-4 truck specially equipped with an ice cream making machine, chill cabinets, shelves, a generator, a freezer, cash drawer, sinks, work surfaces, storage drawers, an ice cream cone dispenser, a roof vent, an air conditioner, safety lights and electronic chimes. In addition, the exterior is designed and painted specifically to facilitate ice cream sales. The truck measures 16'L X 6' 7"W X 8' 7"H. The applicable subheading for the ice cream truck will be 8705.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Special purpose motor vehicles . . . : Other. The rate of duty will be 0.7% 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

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