The tariff classification of cab chassis from the Czech Republic

N009382 April 13, 2007 CLA-2-87:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8704.23.0000 Marie Ostra, Sales Representative TATRA, a.s. Areal Tatry 1450/1 Koprivnice, Czech Republic 742 21 RE: The tariff classification of cab chassis from the Czech Republic Dear Ms. Ostra, In your letter dated April 6, 2007, you requested a tariff classification ruling on behalf of your client, S&S Fire Apparatus Co. of Fairmount, Indiana. The items concerned are two TATRA cab chassis, each with a Gross Vehicle Weight (GVW) exceeding 20 metric tons. In your Ruling Request you state that these vehicles will be retrofitted with fire fighting equipment once they enter the United States. The TATRA T 815-6M0R37 6x6.1R is fitted with a crew cab, while the TATRA T 815-6M0R27 6x6.1R is fitted with a short cab. The applicable classification subheading for the TATRA T 815-6M0R37 6x6.1R and T 815-6M0R27 6x6.1R will be 8704.23.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division