CLA-2 RR:TC:MM 958847 LTO
Port Director
U.S. Customs Service
111 West Huron Street
Room 603
Buffalo, New York 14202
RE: IA 3/96; Vacuum tank trucks; HQs 087028, 087143 revoked
Dear Port Director:
The following is our decision regarding IA 3/96, which
concerns the classification of vacuum tank trucks under the
Harmonized Tariff Schedule of the United States (HTSUS). In HQ
087028, dated August 13, 1990, and HQ 087143, dated August 15,
1990, Customs classified nearly identical vacuum tank trucks.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C.
1625(c)(1)), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. No. 103-182, 107 Stat. 2057, 2186
(1993), notice of the proposed revocations of HQ 087028 and HQ
087143 was published May 15, 1996, in the Customs Bulletin,
Volume 30, Number 20. No comments were received.
FACTS:
The Presvac Systems Ltd. vacuum tank trucks are liquid waste
removal systems that consist of a vacuum tank with pump mounted
on a truck chassis. The trucks are designed to pick up and
transport a variety of liquid wastes, slurries, industrial spills
and hazardous liquids. The trucks are generally powered by
compression-ignition internal combustion (diesel) engines, - 2 -
although, in limited cases, they are powered by spark-ignition
internal combustion piston engines.
ISSUE:
Whether the vacuum tank trucks are classifiable under
subheading 8704.90.00, HTSUS, which provides for other motor
vehicles for the transport of goods.
LAW AND ANALYSIS:
The General Rules of Interpretation to the HTSUS govern the
classification of goods in the tariff schedule. GRI 1 states in
pertinent part that "for legal purposes, classification shall be
determined according to the terms of the headings and any
relative section or chapter notes . . . ."
The vacuum tank trucks are classifiable within heading 8704,
HTSUS, which provides for motor vehicles for the transport of
goods. However, the following subheadings, at the five-digit
level, remain under consideration:
8704.2 Other, with compression-ignition internal
combustion piston engine (diesel or semi-
diesel)
8704.3 Other, with spark-ignition internal
combustion piston engine
8704.9 Other
In HQ 087028, dated August 13, 1990, and HQ 087143, dated
August 15, 1990, Customs classified nearly identical vacuum tank
trucks under subheading 8704.90.00, HTSUS. Subheading 8704.9,
HTSUS, covers motor vehicles for the transport of goods other
than (1) dumpers for off-highway use (subheading 8704.1, HTSUS),
(2) those powered by compression-ignition internal combustion
engines (diesel or semi-diesel) and (3) those powered by spark-ignition internal combustion piston engines. For example,
subheading 8704.9, HTSUS, would encompass motor vehicles for the
transport of goods, other than dumpers for off-highway use, which
are powered by electricity, propane, steam, etc.
The subject trucks are generally powered by compression-ignition internal combustion (diesel) engines, although, in
limited cases, they are powered by spark-ignition internal
combustion piston engines. They are never powered by an - 3 -
alternative source of power or engine design. Accordingly, the
trucks cannot be classified under subheading 8704.90.00, HTSUS.
Those powered by diesel engines are classifiable under subheading
8704.21.00 (gross vehicle weight ("G.V.W.") not exceeding five
metric tons), 8704.22.50 (G.V.W. exceeding five metric tons but
not exceeding 20 metric tons) or 8704.23.00 (G.V.W. exceeding 20
metric tons), HTSUS, while those powered by spark-ignition
internal combustion engines are classifiable under subheading
8704.31.00 (G.V.W. not exceeding five metric tons) or 8704.32.00
(G.V.W. exceeding five metric tons), HTSUS. HQ 087028 and 087143
are revoked.
HOLDING:
The vacuum tank trucks powered by diesel engines are
classifiable under subheading 8704.21.00, 8704.22.50 or
8704.23.00, HTSUS, while those powered by spark-ignition internal
combustion engines are classifiable under subheading 8704.31.00
or 8704.32.00, HTSUS.
In accordance with 19 U.S.C. 1625(c)(1), this ruling will
become effective 60 days after publication in the Customs
Bulletin. Publication of rulings or decisions pursuant to 19
U.S.C. 1625(c)(1) does not constitute a change of practice or
position in accordance with section 177.10(c)(1), Customs
Regulations (19 CFR 177.10(c)(1)).
This decision should be mailed by your office to the
internal advice requester no later than 60 days from the date of
this letter. On that date, the Office of Regulations and Rulings
will take steps to make the decision available to Customs
personnel via the Customs Rulings Module in ACS and the public
via the Diskette Subscription Service, Freedom of Information Act
and other public access channels.
Sincerely,
John Durant, Director
Tariff Classification Appeals Division