CLA-2 CO:R:C:G 087035 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: Mutsubishi Fuso cab chassis model FK455 medium-weight truck
cab chassis, motor vehicles for the transport of goods
Dear Mr. Reimers:
This is in response to your April 19, 1990, request for a
classification ruling under the Harmonized Tariff Schedule of the
United States Annotated ("HTSUSA") for the Mutsubishi Fuso cab
chassis model FK455 medium-weight truck cab chassis.
FACTS:
The article in question, the Mitsubishi Fuso cab chassis
model FK455, is manufactured in Japan by Mitsubishi Motors
Corporation. This model is a cab-over-engine cab chassis. It is
powered by a compression-ignition internal combustion engine.
The FK455 consists of a complete chassis (i.e., chassis-frame,
engine, transmission, steering gear, axles) that is fitted with a
cab.
Headquarters Ruling Letter 083185 ("HQ 083185"), dated June
6, 1989, classified the FK455 in subheading 8704.22.10, HTSUSA,
as "Motor vehicles for the transport of goods...Other, with
compression-ignition internal combustion piston engine...G.V.W.
exceeding 5 metric tons but not exceeding 20 metric tons..." The
G.V.W. of the FK455 of HQ 083185 was 28,000 lbs. (12.7 metric
tons), which places its statistical classification in subheading
8704.22.1060, HTSUSA, as "...G.V.W. exceeding 12 metric tons but
not excceding 15 metric tons..."
The FK455 of the present ruling request is a new model cab
chassis. The new model will have lighter suspension and smaller
-2-
tires. The G.V.W. of the new FK455 is 25,995 lbs. (11.8 metric
tons). Both the old and the new FK455 will continue to be
imported.
ISSUE:
Whether the new model FK455 cab chassis is classified within
subheading 8704.22.10, HTSUSA, as "Motor vehicles for the
transport of goods...Other, with compression-ignition internal
combustion piston engine...G.V.W. exceeding 5 metric tons but
not exceeding 20 metric tons..."
LAW AND ANALYSIS:
The classification of merchandise under the HTSUSA is
governed by the General Rules of Interpretation (GRI's). 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.
The new model FK455 is equipped with a compression-ignition
internal combustion piston engine, and has a G.V.W. of 11.8
metric tons. The appropriate classification, with the
statistical suffix, for the new FK455 is within subheading
8704.22.1040, HTSUSA, as "Motor vehicles for the transport of
goods...Other, with compression-ignition internal combustion
piston engine...G.V.W. exceeding 5 metric tons but not exceeding
20 metric tons...G.V.W. exceeding 9 metric tons but not exceeding
12 metric tons..."
HOLDING:
The appropriate classification, including the statistical
suffix, for the new Mitsubishi Fuso cab chassis model FK455 with
a G.V.W. of 11.8 metric tons is within subheading 8704.22.1040,
HTSUSA, as "Motor vehicles for the transport of goods...Other,
-3-
with compression-ignition internal combustion piston
engine...G.V.W. exceeding 5 metric tons but not exceeding 20
metric tons...G.V.W. exceeding 9 metric tons but not exceeding 12
metric tons..."
Sincerely,
John Durant, Director
Commercial Rulings Division