The tariff classification of Tracked Vehicles from Canada

NY L83083 March 8, 2005 CLA-2-87:RR:NC:MM:101 L83083 CATEGORY: Classification TARIFF NO.: 8704.22.5040, 8704.22.5060, 8704.22.5080, 8704.23.0000 Mr. Karl F. Kreuger AEI Customs Brokerage Services 29200 Northwestern Highway Southfield, Michigan 48034-1068 RE: The tariff classification of Tracked Vehicles from Canada Dear Mr. Kreuger: In your letter dated March 29, 2000 you requested a tariff classification ruling on behalf of your client, Hydraulic Industries Corporation, 1975 Chemin St-Francois, Dorval, Quebec H9P 1K3.     This New York Ruling corrects New York Ruling NY G85000 issued December 14, 2000. You have enclosed brochures depicting the Tracked Vehicles you wish to import. You state that the vehicles do not have a "payload" on the rear deck. They are imported in the condition shown by the drawings on the back of each specification sheet. These vehicles are intended to permanently be fitted with digger-derricks, lift buckets, backhoes, augers, and other equipment. You state that they could also be fitted with a dump truck bin. All vehicles have a Cab that will contain one or two seats. Behind the cab is a "flat-bed" deck onto which various implements will be permanently installed after importation. All the vehicles travel on tracks. All vehicles utilize a diesel engine. You submitted brochures of the following vehicles:Model HT10NT - has a Gross Vehicle Weight (GVW) of 40,000 lbs. (18.14 metric tons), and a maximum speed of 10.6 mph. Model HT10NT-H - has a GVW of 40,000 lbs. (18.14 metric tons), and has a maximum speed of 8 mph.Model HT10NTS-HF - has a GVW of 40,000 lbs. (18.14 metric tons), and a maximum speed of 8 mph.Model HT15 - has a GVW of 55,000 lbs. (24.95 metric tons), and a maximum speed of 12.5 mph.Model HT15-H - has a GVW of 55,000 lbs. (24.95 metric tons), and a maximum speed of 12.5 mph.Model HT04 - has a GVW of 21,000 lbs. (9.53 metric tons), and a maximum speed of 11.1 mph.Model HT05 - has a GVW of 24,000 lbs. (10.89 metric tons), and a maximum speed of 11.1 mph.Model HT08 - has a GVW of 32,000 lbs. (14.51 metric tons), and a maximum speed of 7.8 mph.Model HT08L - has a GVW of 28,000 lbs. (12.70 metric tons), and a maximum speed of 7.8 mph. Due to a clerical error this office incorrectly classified the Tracked Vehicles, Models HT10NT, HT10NT-H, HT10NTS-HF, HT15, HT15-H, HT04, HT05, HT08, HT08L under HTS 8704.23.0000. The Gross Vehicle Weight (GVW) in lbs. was incorrectly converted into metric tons. The applicable subheading for the Models HT04 and HT05 will be 8704.22.5040, Harmonized Tariff Schedule of the United States (HTS), which provides for Motor vehicles for the transport of goods: Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): G.V.W. exceeding 5 metric tons but not exceeding 20 metric tons: Other…G.V.W. exceeding 9 metric tons but not exceeding 12 metric tons. The rate of duty will be 25% ad valorem. The applicable subheading for the Models HT08 and HT08L will be 8704.22.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Motor vehicles for the transport of goods: Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): G.V.W. exceeding 5 metric tons but not exceeding 20 metric tons: Other…G.V.W. exceeding 12 metric tons but not exceeding 15 metric tons. The rate of duty will be 25% ad valorem. The applicable subheading for the Models HT10NT and HT10NTS-HF will be 8704.22.5080, Harmonized Tariff Schedule of the United States (HTS), which provides for Motor vehicles for the transport of goods: Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): G.V.W. exceeding 5 metric tons but not exceeding 20 metric tons: Other…G.V.W. exceeding 15 metric tons but not exceeding 20 metric tons. The rate of duty will be 25% ad valorem. The applicable subheading for the Models HT15 and HT15-H will be 8704.23.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Motor vehicles for the transport of goods: Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): G.V.W. exceeding 20 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division