CLA-2 CO:R:C:M 955414 DWS

Mr. Gordon C. Anderson
Meyer Customs Brokers
8100 Mitchell Road, Suite 200
Eden Prairie, MN 55344

RE: 4-Wheel and 2-Wheel Drive Dumpers, Imported Without Dump Bodies; HQs 954875 and 083529; Explanatory Notes 87.06 and 87.04; 8704.10.50; 8706.00.05

Dear Mr. Anderson:

This is in response to your letter of October 22, 1993, on behalf of Mustang Manufacturing Co., to the Area Director of Customs, New York Seaport, concerning the classification of 4- wheel and 2-wheel drive dumpers, imported without their dump bodies, under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter has been referred to this office for a response.

FACTS:

The merchandise consists of 4-wheel and 2-wheel drive dumpers (model nos. 200D and 30D, respectively), imported without their dump bodies. The dump bodies, which will be manufactured in the U.S., will be added to the subject vehicles after the dumpers are imported into the U.S.

Model 200D is a four wheeled vehicle, fitted with off-road tires, which is powered by a Lister Petter TS2 engine. The vehicle measures 6 feet 2 inches x 11 feet 5 inches x 6 feet 1 inch, has a ground clearance of 11 inches, has a turning circle of 28 feet 6 inches, and has an unladen weight of 3,894 pounds (lbs.). The payload capacity of the vehicle is 2 tons. Other features include a heavy duty constant mesh transmission with three forward gears and one reverse gear, a single plate 9 inch clutch, power assisted steering, multi-plate disc brakes on the front axle, a driver's seat, and a steering wheel. The brochure submitted with your letter shows that the vehicle has an open (without windows or doors) protective canopy over the driver's area.

Model 30D is a four wheeled vehicle, fitted with off-road tires, which is powered by a Lister Petter LPA2 engine. The vehicle measures 4 feet 8 inches x 8 feet 10 inches x 5 feet 7 inches, and has a ground clearance of 10 1/2 inches. The payload capacity of the vehicle is 3,300 lbs. The brochure shows that the vehicle does not possess a canopy over the driver's area.

The subheadings under consideration are as follows:

8706.00.05: [c]hassis fitted with engines, for the motor vehicles of headings 8701 to 8705: [f]or the vehicles of . . . heading . . . 8704: [o]ther.

The general, column one rate of duty for goods classifiable under this provision is 4 percent ad valorem.

8704.10.10: [m]otor vehicles for the transport of goods: [d]umpers designed for off-highway use: [c]ab chassis.

The general, column one rate of duty for goods classifiable under this provision is 4 percent ad valorem.

ISSUE:

Whether the dumpers, imported without their dump bodies, are classifiable under subheading 8706.00.05, HTSUS, as chassis fitted with engines for the motor vehicles of heading 8704, HTSUS, or under subheading 8704.10.10, HTSUS, as cab chassis.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

In HQ 954875, dated September 2, 1993, to Congressman Timothy J. Penny, acting on behalf of Mustang Manufacturing Co., we stated that similar dumper vehicles (model no. 600D), imported in a complete form, were classifiable under subheading 8704.10.50, HTSUS, which provides for: "[d]umpers designed for off-highway use: [o]ther." In making this determination, we stated that:

[i]t is our understanding that the dumpers are imported in complete form. They are fitted with dumper containers, and are not imported just with the chassis, cabs, and engines. Therefore, the dumpers are not described under subheading 8704.10.10, HTSUS, as cab chassis. They are properly classifiable under subheading 8704.10.50, HTSUS.

It has been suggested that the subject dumper vehicles could be classifiable under subheading 8706.00.05, HTSUS. In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes, although not dispositive, are to be used to determine the proper interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128 (August 23, 1989). In part, Explanatory Note 87.06 (p. 1431) states that:

[t]he heading also excludes:

(a) [c]hassis fitted with engines and cabs, whether or not the cab is complete (e.g., without seat) (headings 87.02 to 87.04) . . .

Although the subject dumper vehicles are imported without their dump bodies, they still consist of chassis fitted with engines and cabs. Consequently, in accordance with Explanatory Note 87.06, the vehicles are precluded from classification under subheading 8706.00.05, HTSUS. See HQ 083529, dated December 28, 1989, which held that a cab chassis for a road tractor was classifiable under heading 8704, HTSUS, and not under heading 8706, HTSUS.

In part, Explanatory Note 87.04 (p. 1428) states that:

[t]his heading also covers:

(1) Dumpers, sturdily built vehicles with a tipping or bottom, designed for the transport of excavated or other materials. These vehicles, which may have a rigid or articulated chassis, are generally fitted with off-the-

road wheels and can work over soft ground. . .

Motor vehicle chassis, fitted with an engine and cab, are also classified here.

Because the subject vehicles consist of chassis with engines and cabs, and are not imported with their dump bodies or containers, it is our position that they are classifiable under subheading 8704.10.10, HTSUS. This is in accordance with our determination in HQ 954875.

HOLDING:

Models 200D and 30D dumper vehicles, imported without their dump bodies, are classifiable under subheading 8704.10.10, HTSUS, as cab chassis.

Sincerely,

John Durant, Director