CLA-2-87:RR:NC:MM:101 E88772

Ms. Marnie Cox
Presvac Systems (Burlington) Limited
4131 Morris Drive
Burlington, Ontario, Canada L7L 5L5

RE: The tariff classification of Vacuum Tank Bodies from Canada

Dear Ms. Cox:

In your letter dated October 13, 1999 you requested a tariff classification ruling.

You submitted brochures of various vacuum tank bodies which are mounted on truck chassis'. You indicate that the Prevac Systems vacuum tank bodies (to be mounted on a chassis) are liquid and semi-liquid waste removal systems that consist of a vacuum tank with a pump. Once mounted on a truck chassis they can transport a variety of liquid wastes, slurries, industrial spills and hazardous liquids.

The applicable subheading for the Vacuum Tank Bodies will be 8708.90.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Bodies (including cabs) for the motor vehicles of headings 88701 to 8705: Other: Other…For the vehicles of heading 8704. The rate of duty will be 4% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert DeSoucey at 212-637-7035.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division