CLA-2 CO:R:C:G 088749 JMH
Mr. T.E. Reimers
Executive Vice President
Mitsubishi Fuso Truck of America, Inc.
P.O. Box 464
100 Center Square Road
Bridgeport, N.J. 08014
RE: Mitsubishi Fuso cab chassis models FE 439, FE 449, FG 349,
FH 100, FK 457, and FM 557; medium-weight truck cab chassis,
motor vehicles for the transport of goods
Dear Mr. Reimers:
This is in response to your February 20, 1991, request for a
classification ruling for certain models of the Mitsubishi Fuso
medium-weight truck cab chassis.
FACTS:
The articles in question are models FE 439, FE 449, FG 349,
FH 100, FK 457, and FM 557 of the Mitsubishi Fuso cab chassis.
The models are manufactured in Japan by Mitsubishi Motors
Corporation. The models are cab-over-engine cab chassis and
consist of a complete chassis (i.e., chassis-frame, engine,
transmission, steering gear, axles) that is fitted with a cab.
The cab chassis' engine type and gross vehicular weight
("G.V.W.") in metric tons is as follows:
MODEL GVW (metric tons) ENGINE
FE 439 5.3 Diesel
FE 449 6.1 Diesel
FG 439 5.3 Diesel
FH 100 7.8 Diesel
FK 417 10.4 Diesel
-2-
MODEL GVW (metric tons) ENGINE
FK 457 11.8 - 13.2 Diesel
FM 557 14.9 Diesel
ISSUE:
What is the appropriate classification for the Mitsubishi
Fuso cab chassis models FE 439, FE 449, FG 349, FH 100, FK 457,
and FM 557?
LAW AND ANALYSIS:
The classification of merchandise under the Harmonized
Tariff Schedule of the United States ("HTSUSA") is governed by
the General Rules of Interpretation ("GRIs"). GRI 1, HTSUSA,
states in part that "for legal purposes, classification shall be
determined according to the terms of the headings and any
relative section or chapter notes..."
The relevant heading is heading 8704, HTSUSA, which
describes "Motor vehicles for the transport of goods..." This is
supported by Chapter Note 4 to Chapter 87, HTSUSA, which states
"Motor chassis fitted with cabs fall in headings 8702 to 8704..."
Within heading 8704, motor vehicles are classified according to
their off-highway use, engine style, and their metric tonnage.
All seven of the Mitsubishi Fuso cab chassis models are
classified under the provision of heading 8704 which describes
"Motor vehicles for the transport of goods...Other, with
compression-ignition internal combustion piston engine (diesel or
semi-diesel)..." The models FE 439, FE 449, FG 439 and FH 100
are properly classified in subheading 8704.22.1020, HTSUSA, as
"...G.V.W. exceeding 5 metric tons but not exceeding 9 metric
tons..." Models FK 417 and FK 457 (when weighing under 12 metric
tons) are classified in subheading 8704.22.1040, HTSUSA, as
"...G.V.W. exceeding 9 metric tons but not exceeding 12 metric
tons..." Models FK 457 (when weighing over 12 metric tons) and
FK 557 are classified in subheading 8704.10.60, HTSUSA, as
"...G.V.W. exceeding 12 metric tons but not exceeding 15 metric
tons..."
HOLDING:
In accordance with GRI 1, the Mitsubishi Fuso cab chassis
models FE 439, FE 449, FG 349, FH 100, FK 457, and FM 557 are
classified under heading 8704. The appropriate classification
for models FE 439, FE 449, FG 439 and FH 100 is subheading
8704.22.1020, HTSUSA, as ""Motor vehicles for the transport of
goods...Other, with compression-ignition internal combustion
-3-
piston engine (diesel or semi-diesel)...G.V.W. exceeding 5
metric tons but not exceeding 9 metric tons..." The correct
classification for models FK 417 and FK 457 (when weighing under
12 metric tons) is subheading 8704.22.1040, HTSUSA, as ""Motor
vehicles for the transport of goods...Other, with compression-
ignition internal combustion piston engine (diesel or semi-
diesel)...G.V.W. exceeding 9 metric tons but not exceeding 12
metric tons..." The appropriate classification for models FK 457
(when weighing over 12 metric tons) and FK 557 is subheading
8704.22.1060, HTSUSA, as ""Motor vehicles for the transport of
goods...Other, with compression-ignition internal combustion
piston engine (diesel or semi-diesel)...G.V.W. exceeding 12
metric tons but not exceeding 15 metric tons..."
Sincerely,
John Durant, Director
Commercial Rulings Division