HQ 954178
SEPTEMBER 7 1993
CLA-2:CO:R:C:M 954178 JAS
Mr. Dennis Heck
Castelazo & Associates
5420 West 104th. St.
Los Angeles, CA 90045-6069
RE: Spray Tank Truck; Spray Tank Fitted to Truck Chassis
With Enclosed Cab; Special Purpose Motor Vehicle for
Spraying Water and Other Liquids; Motor Vehicle for
the Transport of Goods, Heading 8704
Dear Sir:
In a letter dated May 10, 1993, on behalf of Agrinvest
International, Inc., you inquire as to the tariff classification
of a spray tank truck from Germany. Specifications were
submitted.
FACTS:
The vehicle in issue is a 1985 six wheeled truck chassis
with fully enclosed cab to which is attached a 2,700 liter tank.
The tank is fitted with a mechanical pump, a manual pump, wide
beam extruders or spray nozzles, spraying hoses and piping with
brush attachments, plus control apparatus. The vehicle is
designed to spray water for street cleaning and other general
purpose cleaning operations, as well as neutralizing and
detoxifying agents to cleanse vehicles, streets and environs that
have become biologically, chemically or radiologically
contaminated.
The provisions under consideration are as follows:
8704.32.00 Motor vehicles for the transport of goods:
Other: With spark-ignition internal
combustion piston engine: G.V.W. exceeding
5 metric tons...25 percent ad valorem under
heading 9903.87.00
* * * * * - 2 -
8705.90.00 Special purpose motor vehicles, other than
those principally designed for the transport
of persons or goods: Other...3.7 percent ad
valorem
ISSUE:
Whether the spray tank truck is a special purpose vehicle of
heading 8705.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 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, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
The Harmonized Commodity Description And Coding System
Explanatory Notes (ENs) constitute the Customs Cooperation
Council's official interpretation of the Harmonized System.
While not legally binding on the contracting parties, and
therefore not dispositive, the ENs provide a commentary on the
scope of each heading of the Harmonized System and are thus
useful in ascertaining the classification of merchandise under
the System. Customs believes the notes should always be
consulted. See T.D. 89-80.
Relevant ENs at p. 1429 state that heading 8705 covers a
range of motor vehicles, specially constructed or adapted,
equipped with various devices that enable them to perform certain
non-transport functions. The primary purpose of a vehicle of
this heading is not the transport of persons or goods. These
notes include within heading 8705 fire fighting vehicles and
other motor pump vehicles with pumps usually driven by the
vehicle's engine, as well as lorries used for cleansing streets,
gutters, airfield runways, etc., to include sprinklers and
sprinklesweepers, among others. These are compellingly analogous
to the spray tank vehicle in issue. While the vehicle no doubt
transports the liquids from place to place and even serves as a
storage receptacle, it is clear these are not its primary
purpose.
HOLDING:
Under the authority of GRI 1, the spray tank vehicle is
provided for in heading 8705. Actual classification is in
subheading 8705.90.00, HTSUS, special purpose motor vehicles, - 3 -
other than those principally designed for the transport of
persons or goods, other. The rate of duty is 3.7 percent ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division