The tariff classification of cab chassis from Holland

N010691 May 24, 2007 CLA-2-87:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8704.22.1020 Charles Smith, IS Manager Eagle Mark IV Equipment, Inc. 330 Ashland Road Mansfield, OH 44905-2404 RE: The tariff classification of cab chassis from Holland Dear Mr. Smith, In your letter dated May 2, 2007, you requested a tariff classification ruling. The item concerned is an YT182, 4x2 cab chassis with a multi-ton lifting fifth wheel used for picking up and moving trailers in stockyards from one location to another. The YT182 is equipped with a Cummins six-cylinder, four-stroke direct- injection diesel engine with turbo charging and intercooler. In your Ruling Request you state that the YT182 is not used or designed to be used on public roads. The applicable classification subheading for the YT182 cab chassis will be 8704.22.1020, 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 5 metric tons but not exceeding 20 metric tons: Cab chassis: G.V.W. exceeding 5 metric tons but not exceeding 9 metric tons”. The rate of duty will be 4%. 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