The tariff classification of an Off-Highway Dumper Cab and Chassis from China

NY E88570 October 20, 1999 CLA-2-87:RR:NC:MM:101 E88570 CATEGORY: Classification TARIFF NO.: 8704.31.0020 Mr. Arthur W. Tan CAN Industries, Inc. 985 Los Lagos Avenue Pomona, California 91766 RE: The tariff classification of an Off-Highway Dumper Cab and Chassis from China Dear Mr. Tan: In your letter dated October 4, 1999 you requested a tariff classification ruling. You submitted a photograph of an Off-Highway Dumper Cab and Chassis. You state that the cab and chassis are manufactured in China while the hydraulic system is manufactured in the United States. The hydraulic system is installed onto the vehicle after importation into the United States. The vehicle is designed for construction work at irrigation sites and golf courses after you install a hydraulic power unit onto it. You also indicate that the Dumper is designed for off-highway use and cannot be used on public roads. You would like to know the classification of the Dumper Cab and Chassis, as well as the classification of the vehicle if it is also imported with the hydraulic system attached. Its specifications are: · Size: 10' long, 5' wide, and 6' high. · Weight: 1400 lbs. · Dumping Capacity: 800 lbs. · Power: 2-cylinder, 27-hp gasoline engine. · Lifting: by one 12-volt battery. · Top Speed: 19 mph. The applicable subheading for the Off-Highway Dumper Cab and Chassis will be 8704.31.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Motor vehicles for the transport of goods: Other, with spark-ignition internal combustion piston engine: G.V.W not exceeding 5 metric tons…G.V.W. not exceeding 2.5 metric tons. The rate of duty will be 25% ad valorem. The applicable subheading for the Off-Highway Dumper Cab and Chassis with the hydraulic system attached will be 8704.31.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Motor vehicles for the transport of goods: Other, with spark-ignition internal combustion piston engine: G.V.W not exceeding 5 metric tons…G.V.W. not exceeding 2.5 metric tons. The rate of duty will be 25% 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 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division