The tariff classification of a cab chassis from Japan

N014110 July 19, 2007 CLA-2-87:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8706.00.2500 Mei Li, Compliance Manager Marubeni America Corporation 450 Lexington Ave, 35th Floor New York, NY 10017-3911 RE: The tariff classification of a cab chassis from Japan Dear Ms. Li, In your letter dated July 11, 2007, you requested a tariff classification ruling. The item concerned is a Marubeni UD3300 Cab Chassis fitted with an engine. The UD3300 has a 230 horse power (HP) engine, a peak torque of 506 ft/lbs and a gross vehicle weight of 32,900 lbs. In your Ruling Request you state that this chassis is intended for use as street sweeper. In addition you state that they will be imported with both left- and right-side drive. The applicable classification subheading for the Marubeni UD3300 Cab Chassis will be 8706.00.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Chassis fitted with engines … : For [Special purpose motor vehicles]”. The rate of duty will be 1.6%. 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