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The tariff classification of articulated hauler cabs.
Issued October 18, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M86824 (October 18, 2006)
Tariff classification
HTS codes: 8704.10.1000
Headings: 8704
Product description
The product at issue consists of an articulated hauler cab that VCENA is importing for use in off-road construction clearing operations. VCNA’s hauler cab incorporates an engine, instruments, front frame portion, front axle and suspension, transmission, differential gear and hydraulic and electrical systems, and is mounted on a frame and supporting axles. Subsequent to importation, the hauler cab will be combined with construction scrapers for use in off-road construction site clearing operations. These scrapers provide for either the direct removal of dirt and other items from construction sites or the concurrent use of excavators to “dump” such materials in the scrapers before they are transported and their loads dumped in designated areas such as transported by VCENA;s imported hauler cab.
CBP rationale
The applicable subheading for the hauler cabs will be 8704.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Motor vehicles for the transport of goods: Dumpers designed for off-highway use: Cab chassis.
Full text
NY M86824 October 18, 2006 CLA-2-87:RR:NC:N1:101 M86824 CATEGORY: Classification TARIFF NO.: 8704.10.1000 Mr. Jeremy Ross Page Sandler, Travis & Rosenberg, P.A. 225 W. Washington Street Suite 1550 Chicago, IL 60606 RE: The tariff classification of articulated hauler cabs. Dear Mr. Page: In your letter dated September 15, 2006 you requested a tariff classification ruling on behalf of your client Volvo Construction Equipment North America, Inc (VCENA). The product at issue consists of an articulated hauler cab that VCENA is importing for use in off-road construction clearing operations. VCNA’s hauler cab incorporates an engine, instruments, front frame portion, front axle and suspension, transmission, differential gear and hydraulic and electrical systems, and is mounted on a frame and supporting axles. Subsequent to importation, the hauler cab will be combined with construction scrapers for use in off-road construction site clearing operations. These scrapers provide for either the direct removal of dirt and other items from construction sites or the concurrent use of excavators to “dump” such materials in the scrapers before they are transported and their loads dumped in designated areas such as transported by VCENA;s imported hauler cab. The applicable subheading for the hauler cabs will be 8704.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Motor vehicles for the transport of goods: Dumpers designed for off-highway use: Cab chassis. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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
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