The tariff classification of a Disassembled and Incomplete "The Maximizer" Maxim Front Discharge Concrete Truck from China

NY I82785 June 7, 2002 CLA-2-87:RR:NC:MM:101 I82785 CATEGORY: Classification TARIFF NO.: 8705.40.0000 Mr. Steve Homokay PBB Global Logistics 670 Young Street Tonawanda, New York 14150 RE: The tariff classification of a Disassembled and Incomplete “The Maximizer” Maxim Front Discharge Concrete Truck from China Dear Mr. Homokay: In your letter dated May 30, 2002 you requested a tariff classification ruling. You submitted a picture and technical information of a Disassembled and Incomplete “The Maximizer” Maxim Front Discharge Concrete Truck. You state that the incomplete vehicles will be disassembled into three containers for shipping purposes. All containers will be shipped and imported together. The two (2) 40’ containers will each contain one chassis and cab. The third container will be 45’ and will contain 2 barrels, one for each chassis. The vehicles will be imported without engines, transmissions and tires. Once the vehicles are imported into the United States, Maxim Trucks will assemble the contents in each container and install a Cummins engine, an Allison transmission, and U.S. made tires in each vehicle. The Cummins engine and Allison transmission are both manufactured in the United States. The applicable subheading for the Disassembled and Incomplete “The Maximizer” Maxim Front Discharge Concrete Truck will be 8705.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example wreckers, mobile cranes, fire fighting vehicles, concrete mixers, road sweepers, spraying vehicles, mobile workshops, mobile radiological units): Concrete mixers. The rate of duty will be Free. 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division