The tariff classification of a TATRA Chassis for a fire fighting truck from the Czech Republic.
Issued June 2, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8706.00.2500
Headings: 8706
Product description
You submitted literature and a photograph with your request. The article in question is a TATRA Chassis for a U.S. fire fighting truck. The chassis is fitted with an engine, but is imported without the cab. The TATRA Chassis is fitted with a Cummins engine in the Czech Republic and the U.S. fire-fighting superstructure is mounted on the chassis in the United States. The twin-disc transmission is also assembled into the chassis by TATRA in the Czech Republic.
CBP rationale
The applicable subheading for the TATRA Chassis for a fire fighting truck will be 8706.00.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for chassis fitted with engines, for the motor vehicles of headings 8701 to 8705: for the vehicles of heading 8705.
Full text
NY R03912 June 2, 2006 CLA-2-87:RR:NC:N1:101 R03912 CATEGORY: Classification TARIFF NO.: 8706.00.2500 Ms. Marie Ostra TATRA, a.s. Stefanikova 1163 Koprivnice, Czech Republic 74221 RE: The tariff classification of a TATRA Chassis for a fire fighting truck from the Czech Republic. Dear Ms. Ostra: In your letter dated May 10, 2006, on behalf of American Truck Co., LLC, you requested a tariff classification ruling. You submitted literature and a photograph with your request. The article in question is a TATRA Chassis for a U.S. fire fighting truck. The chassis is fitted with an engine, but is imported without the cab. The TATRA Chassis is fitted with a Cummins engine in the Czech Republic and the U.S. fire-fighting superstructure is mounted on the chassis in the United States. The twin-disc transmission is also assembled into the chassis by TATRA in the Czech Republic. You state that the chassis cannot be driven by its engine power, but can only be pushed or pulled. The cab will be mounted on the chassis in the United States along with various connections and electric, air brake and fuel systems. The applicable subheading for the TATRA Chassis for a fire fighting truck will be 8706.00.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for chassis fitted with engines, for the motor vehicles of headings 8701 to 8705: for the vehicles of heading 8705. The rate of duty will be 1.6 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS 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 Robert DeSoucey at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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