CLA-2 CO:R:C:G 086864 CMS

Mr. Joseph A. Black, Esq.
Dewey, Ballantine, Bushby, Palmer & Wood
1775 Pennsylvania Avenue, N.W.
Washington, D.C. 20006

RE: Tapping Vehicle; Motor Vehicle With Crucible And Syphon Designed To Remove Molten Aluminum From Production Pots, Transport The Aluminum, And Transfer It To Other Containers; Works Trucks With Lifting And Handling Equipment; Liquid Aluminum

Dear Mr. Black,

This is in response to your correspondence dated April 3, 1990, on behalf of Kaiser Aluminum and Chemical Corporation, in which you request a classification ruling on a certain "tapping vehicle". Our ruling follows.

FACTS:

The merchandise consists of a motor vehicle designated as the "tapping vehicle". The article is designed to remove molten aluminum from production pots, transport the aluminum, and transfer it to large crucibles or molds. The vehicle is powered by a diesel engine and has a top speed of 15 kph (under 10 mph), four wheel steering, solid rubber tires and no suspension.

The vehicle contains a large crucible (refractory lined metal container) in which the molten aluminum is stored during transport. The aluminum is removed ("tapped") from the production pots with the vehicle's tapping mechanism. This mechanism consists of a metal syphon and vacuum head. The tapping mechanism in fitted tightly onto the vehicle's crucible. A vacuum created within the crucible allows the molten aluminum to be drawn through the syphon tube into the crucible.

The vehicle is also fitted with hydraulic equipment with which the crucible and tapping mechanism can be moved horizontally or lifted vertically to tap production pots in hard to reach locations. The vehicle's weighing mechanism determines

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the amount of aluminum drawn into the crucible so that the tapping operation can be manually or automatically shut off.

ISSUE:

Is the tapping vehicle classified as a motor vehicle for the transport of goods in Heading 8704, a special purpose motor vehicle in Heading 8705, a works truck not fitted with lifting or handling equipment in Heading 8709, or a works truck fitted with lifting or handling equipment in Heading 8427?

LAW AND ANALYSIS?

The tapping vehicle is designed to transport molten aluminum from one point to another within an aluminum plant. Its top speed of 15 kph, solid rubber tires and lack of a suspension make it unsuitable for transport on public roads. Its tapping mechanism, hydraulic equipment and crucible are specialized equipment designed to handle and facilitate the transport of molten aluminum.

Heading 8709 describes "[w]orks trucks, self-propelled, not fitted with lifting or handling equipment...". The Explanatory Notes to Heading 8709, p. 1433-1434 provide in pertinent part:

This heading covers a group of self-propelled vehicles of the types used in factories, warehouses, dock areas or airports for the short distance transport of various loads...

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The main features common to the vehicles of this heading which generally distinguish them from the vehicles of heading 87.01, 87.03 or 87.04 [tractors, vehicles for transport of persons or goods] may be summarised as follows:

1) Their construction and, as a rule, their special design features, make them unsuitable for the transport of passengers or for the transport of goods by road or other public ways.

2) Their top speed when laden is generally not more than 30 to 35 km/h.

3) Their turning radius is approximately equal to the length of the vehicle itself.

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The tapping vehicle, if not fitted with lifting or handling equipment, is described as a Heading 8709 works truck. If the vehicle is not fitted with lifting or handling equipment then it is classified in heading 8709. Works trucks fitted with lifting or handling equipment are excluded from Heading 8709. The Explanatory Notes to Heading 8709, p. 1434 provide that Heading 8709 excludes "...works trucks fitted with lifting or handling equipment (heading 84.27)" (emphasis in original). Heading 8427 specifically describes works trucks fitted with lifting or handling equipment. If the tapping vehicle is fitted with lifting or handling equipment then it is classified in Heading 8427.

The Explanatory Notes to Heading 8709, p. 1434, provide that Heading 8709 works trucks may be equipped with some types of elevating platforms or subsidiary pumps. However, the hydraulic equipment and tapping mechanism of the tapping vehicle lifts and handles goods in a much more substantial manner than the equipment described in the Explanatory Notes to Heading 8709.

The tapping vehicle is fitted with lifting and handling equipment. The tapping mechanism is a highly effective molten aluminum tapping device that penetrates the top layer of oxidized aluminum in producing pots to tap the pure aluminum below. The vehicle's crucible does not just store molten aluminum. It is fitted together with the tapping mechanism so that a vacuum created in the crucible causes the aluminum to be tapped and drawn through the syphon into the crucible. The hydraulic equipment lifts the crucible and tapping mechanism vertically and moves it horizontally to facilitate the tapping operations.

The Explanatory Notes to Heading 8427, p. 1196 provide for:

(B) OTHER WORKS TRUCKS FITTED WITH LIFTING OR HANDLING EQUIPMENT

This group includes:

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(2) Other trucks fitted with lifting or handling equipment including those specialised for use in particular industries (e.g.,in the textile or ceramic industries, in dairies, etc.).

The tapping vehicles are works trucks fitted with equipment which performs significant lifting or handling operations. They are described by Heading 8427 and are classified as other self- -4-

propelled works trucks fitted with lifting or handling equipment, in 8427.20.00, HTSUSA.

The vehicles are not classified as motor vehicles for the transport of goods in Heading 8704; unlike Heading 8704 vehicles, the tapping vehicles are works trucks designed for the transport of goods over short distances within factories. The vehicles are not classified as special purpose vehicles in Heading 8705 because the primary purpose of Heading 8705 vehicles "...is not the transport of persons or goods" (Explanatory Notes to Heading 8705, p. 1429); although the tapping vehicles incorporate substantial lifting or handling equipment, their primary purpose is to move molten aluminum from one location to another within a factory.

HOLDING:

The tapping vehicles are classified as other self-propelled works trucks fitted with lifting or handling equipment, in 8427.20.00, HTSUSA.

Sincerely,

John Durant, Director
Commercial Rulings Division