CLA-2 RR:CR:GC 961688 JAS
Port Director of Customs
9901 Pacific Highway
Blaine, WA 98230
RE: PRD 3004-97-100388; Mini-Tanker, On-Site Diesel Refueling Truck; Truck Chassis With Mounted Fuel Tank, Meter, Pump, Hose on Reel; Tanker for Fueling Machinery On-Site; Motor Vehicle for the Transport of Goods; Special Purpose Motor Vehicle, Heading 8705
Dear Port Director:
This is our decision on Protest 3004-97-100388, filed against your classification under the Harmonized Tariff Schedule of the United States (HTSUS) of the Mitsubishi Fuso truck. The entry under protest was liquidated on April 18, 1997, and this protest timely filed on July 17, 1997.
FACTS:
The merchandise is a truck chassis with cab (cab chassis) onto which is mounted a 5000 liter tank, with meter, hose reel, hose and storage cabinet. It has a gross vehicle weight of 8.16 metric tons and delivers diesel fuel and hydraulic fluids to heavy machinery at the job site. The cab chassis appears to be of U.S. origin and was sent to Canada where the tank, meter, hose reel, hose and storage cabinet, all of Canadian origin, were assembled; however, the record is inconclusive in this regard and no claim under heading 9802.00.80, is made.
The vehicle was entered under a provision in heading 8705 for special purpose vehicles. The protestant supports the entered classification on the basis that the vehicle both hauls and discharges the fuel and fluids. Your office determined the
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vehicle was principally designed to transport the fuel and fluids, and liquidated the entry under the appropriate provision in heading 8704.
The provisions under consideration are as follows:
8704 Motor vehicles for the transport of goods:
Other, with compression ignition internal
combustion piston engine (diesel or semi
diesel):
8704.22 G.V.W. exceeding 5 metric tons but not
exceeding 20 metric tons:
8704.22.50 Other
* * * *
8705 Special purpose motor vehicles, other than those
principally designed for the transport of persons
or goods (for example, wreckers, mobile cranes,
fire fighting vehicles, concrete mixers, road
sweepers, spraying vehicles, mobile workshops,
mobile radiological units):
8705.90.00 Other
ISSUE:
Whether the Mitsubishi Fuso truck is a motor vehicle principally designed to transport goods.
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.
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The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the 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 ENs should always be consulted. See T.D. 89-80. 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
By its terms, heading 8705 excludes vehicles principally designed for the transport of goods. Relevant ENs at p. 1549 include within heading 8705 motor vehicles equipped with various devices that enable them to perform certain non-transport functions, i.e., the primary purpose of a vehicle of heading 8705 is not the transport of goods. Among those vehicles listed are crane lorries, not for the transport of goods, consisting of a motor vehicle chassis on which a cab and a rotating crane are permanently mounted. However, lorries with self-loading devices are excluded (heading 87.04). On the other hand, the heading 8704 ENs, at p. 1547, include tankers whether or not fitted with pumps. They also list dropframe heavy-duty lorries with loading ramps for the transport of tanks. On p. 1548 the ENs list within heading 8704 self-loading vehicles equipped with winches, elevating devices, etc., but designed essentially for transport purposes.
From these ENs, it is apparent that motor vehicles of heading 8704 can possess a means of loading or offloading what they transport, to include winches, loading ramps, conveyors or the like, so long as these apparatus facilitate the primary purpose of the vehicle, which is to transport. The Mitsubishi Fuso truck is equipped with a hose and ancillary apparatus that facilitate the offloading of fuel and hydraulic fluids. Nevertheless, the vehicle is principally designed to transport goods from one point to another. This conclusion is borne out by protestant’s literature which describes a Total Fuel Delivery and Management System and accents the cost effectiveness of on-site fuel delivery (Emphasis added). The Mitsubishi Fuso truck is principally designed for the transport of goods.
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HOLDING:
Under the authority of GRI 1, the Mitsubishi Fuso truck is provided for in heading 8704. It is classifiable in subheading 8704.22.50, HTSUS.
The protest should be DENIED. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.ustreas.gov, by means the Freedom of Information Act, and other methods of public distribution.
Sincerely,
John Durant, Director
Commercial Rulings Division