The tariff classification of a Cable Fleeter from England (United Kingdom)

NY K80179 November 5, 2003 CLA-2-73:RR:NC:MM:101 K80179 CATEGORY: Classification TARIFF NO.: 7326.90.8587 Mr. Ed Makel General Machine Products Co. Inc., 3111 Old Lincoln Highway Trevose, Pennsylvania 19053-4996 RE: The tariff classification of a Cable Fleeter from England (United Kingdom) Dear Mr. Makel: In your letter dated October 21, 2003 you requested a tariff classification ruling. You submitted literature describing the C-1265 Cable Fleeter. You state that during installations of fiber optic cable into underground ducts, the cable is removed from the drum and placed into the Fleeter, thereby enabling the cable end to be ready for installation into the second leg. The Fleeter system protects the cable from pedestrians or vehicles and prevents contamination from mud, soil or dust. The Fleeter consists of a road going trailer upon which is mounted a cable storage cassette, rotating cable guide quadrant and duct clamp assembly. The picture submitted shows a two-wheeled trailer with a small “turning wheel” located at the trailer hitch. The Cable Fleeter measures 92” H x 135” L x 90” W. and weighs 715 lbs. You suggest that the proper classification for the Cable Fleeter is HTS 8716.39.0020, which provides for Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Other trailers and semi-trailers for the transport of goods: Other…For use with the vehicles of heading 8709. This classification has a free duty rate. We disagree with your proposed classification because the Explanatory Notes of HTS 8716: “Vehicles Fitted With Machinery, Etc.” states that the classification of units consisting of vehicles with permanently built-on machines or appliances is determined according to the essential character of the whole. Units deriving their essential character from the machine or appliance they incorporate are excluded from being classified in Chapter 87. The cable storage cassette imparts the essential character of the Cable Fleeter The applicable subheading for the Cable Fleeter will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of iron or steel: Other: Other: Other: Other…Other. The rate of duty will be 2.9% 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division