The tariff classification of a 1971-1975 Steyr-Puch Pinzgauer Model 710 & Model 712 Truck from Austria

NY F83367 February 22, 2000 CLA-2-87:RR:NC:MM:101 F83367 CATEGORY: Classification TARIFF NO.: 8703.23.0090 Mr. Willy Berchtold Magnum Trucks LLC 904 N. Garland Ave., Fayetteville, Arkansas 72701 RE: The tariff classification of a 1971-1975 Steyr-Puch Pinzgauer Model 710 & Model 712 Truck from Austria Dear Mr. Berchtold: In your letter dated February 15, 2000 you requested a tariff classification ruling. You submitted photographs of a 1971-1975 Steyr-Puch Pinzgauer Model 710 & Model 712 Truck. These used trucks were built by Steyr-Daimler-Puch in Austria with the intent to carrying 8 persons, including the driver, on the 710 Model and 12 persons, including the driver, on the 712 Model. The truck is primarily used by the Swiss military for the transport of persons. It has two bucket seats in the front cab and padded vinyl bench seats in the back. You state that the intended use of these vehicles will be for the transport of persons on the road and for recreational use such as camping, hunting, "off-roading", or just as a military collector's vehicle. Both Models 710 & 712 have the following features: § 2.5 liter, gasoline, 4-cylinder, air cooled, 90 hp spark-ignition engine, § five forward gears transmission, § seatbelts for only the two front passengers, § the bench seats are not removable, § there is a heater system (no air conditioning) for all passengers, and § there is no storage compartment under the bench seats. The applicable subheading for the 1971-1975 Steyr-Puch Pinzgauer Model 710 & Model 712 Truck will be 8703.23.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: Other vehicles, with spark-ignition internal combustion reciprocating piston engine: Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: Other: Used . The rate of duty will be 2.5% 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 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division