The tariff classification of a chassis frame from China

NY R02804 December 5, 2005 CLA-2-87:RR:NC:N1:121 R02804 CATEGORY: Classification TARIFF NO.: 8716.90.5060 Mr. Kent Sunakoda James J. Boyle & Co. 1200 Corporate Center Drive, Suite 350 Monterey Park, CA 91754 RE: The tariff classification of a chassis frame from China Dear Mr. Sunakoda: In your letter, dated October 3, 2005, you requested a tariff classification ruling on behalf of your client, Shenzhen CIMC Heavy Industries Co. The merchandise is called a “frame weldment,” which is the welded steel frame of a container chassis. Following importation, the following additional components will be assembled to the frame weldment to make a complete chassis: slider frame, which is an undercarriage with a subframe having provision for fore and aft adjustment of its location on the chassis. Used to move the container fore and aft for weight distribution two axles with associated hardware for breaking air tank valves and hoses landing gear, which are devices used to support the front end of a chassis in position when disconnected from the towing vehicle eight tires and rims other miscellaneous components, such as mud flaps, doc holds, decals, etc. You state in your letter that the importer believes the frame weldment possesses sufficient essential character to warrant classification as a complete container chassis. This office disagrees. The frame weldment is the platform portion of a chassis, upon which the container rests during transport. It lacks many of the essential components required to form a complete chassis and, therefore, does not have the essential character of a container chassis. In addition, although a value breakdown was not provided to this office, it is widely recognized in the industry that the value of the frame does not make up the bulk of the value of the chassis. Instead, the value of the axles generally surpasses the value of all other part of the chassis. The applicable subheading for the frame weldment will be 8716.90.5060, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof, parts, other, other. The rate of duty will be 3.1 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on World Wide Web at http://www.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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division