The tariff classification of a four-wheel drive aerial lift vehicle from Japan

N110635 July 12, 2010 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8705.90.0000 Kenneth M. Carmon, President Bay Brokerage, Inc. P.O. Box 293 Wellesley Island, NY 13640-0293 RE: The tariff classification of a four-wheel drive aerial lift vehicle from Japan Dear Mr. Carmon, In your letter dated June 8, 2010, you requested a tariff classification ruling on behalf of your client, Mobile Parts, Inc., of Val Caron, Ontario. The item concerned is an off-road Aerial Scissor Lift Vehicle (SPV102). It consists of the chassis and cab of a Toyota Land Cruiser modified with a rear-mounted scissor lift boom. The Aerial Scissor Lift Vehicle features power steering, tilt steering wheel, front seats with seatbelts, air conditioning, heating, stereo system, 4.2-litre compression-ignition engine, 3200 kg. (7055 lbs.) GVW suspension and 5-speed manual transmission. You also state in your submission that the rear portion of the vehicle has no lockers, tool boxes or other storage capability other than those necessary for the operation of the scissor lift. You state in your ruling request that at the time of import the vehicle is equipped with an exhaust purifier and, although not equipped with governor to restrict speed, the gearing of the vehicle only allows a top speed of 20 miles per hour. The applicable classification subheading for the off-road Aerial Scissor Lift Vehicle (SPV102) will be 8705.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Special purpose motor vehicles, other than those principally designed for the transport of persons or goods … : Other.” 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 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