The tariff classification of a refuse truck body from an unspecified country

N025790 April 23, 2008 CLA-2-87:OT:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8707.90.5060 Brian F. Walsh Barnes, Richardson & Colburn 303 E. Wacker Drive, Suite 1100 Chicago, IL 60601-5205 RE: The tariff classification of a refuse truck body from an unspecified country Dear Mr. Walsh, In your letter dated April 8, 2008, you requested a tariff classification ruling on behalf of your client, McNeilus Truck and Manufacturing, Inc. of Dodge Center, Minnesota. The item under consideration is a refuse truck body which you have identified as a “Metro-Pak® Rear Loader”. The subject truck bodies are fully operational compactors used to crush and condense garbage; the bodies are designed to be mounted onto a refuse truck chassis. You state in your Ruling Request that the truck body comes in either a 17 or 20 yard configuration. The applicable classification subheading for the Metro-Pak® Rear Loader will be 8707.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bodies … for … motor vehicles : Other: Other: For … vehicles [for the transport of goods]”. 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