OT:RR:CTF:EMAIN H304427 MFT
Mr. William Sanford, CEO
Metro Motors Corp.
2595 N. Orange Blossom Trail
Kissimmee, FL 34744
RE: Revocation of HQ 965246 and HQ 964598; Tariff classification of certain vehicles for
the transportation of goods
Dear Mr. Sanford:
On November 6, 2001, U.S. Customs and Border Protection (CBP) issued to you
Headquarters Ruling Letter (HQ) 965246. In that ruling, CBP classified the subject vehicles,
marketed under the name “Micro Truk,” as “works trucks” of heading 8709 of the Harmonized
Tariff Schedule of the United States (HTSUS). HQ 965246 revoked New York Ruling Letter
(NY) F82672, dated February 11, 2000, which had classified the “Micro Truks,” Models 1010
and 1020, as “motor vehicles for the transport of goods” under heading 8704, HTSUS. In
addition, CBP issued to you HQ 964598, dated November 13, 2001, in which CBP again
classified the “Micro Truks” as “works trucks” under heading 8709, HTSUS.
Upon reconsideration, we find the classification of the subject merchandise in the
previously identified HQ rulings to be in error and hereby revoke those rulings.
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 action was published on September 3, 2025, in Volume 59, Number 36, of the Customs
Bulletin. No comments were received in response to this notice.
FACTS:
HQ 965246 describes the “Micro Truk” models as follows:
The Micro Truck [sic] was described in the cited ruling [i.e., New York Ruling
Letter (NY) F82672, dated February 11, 2000] as having a cab for two people and
a rear cargo bed with fold down sides and tailgate. It is available as a 130-inch
Standard Bed, model 1010, or a 145-inch Long Bed, model 1020. The vehicle is
powered by a 38 hp, gasoline powered spark ignition internal combustion engine,
and has a 3-speed manual transmission and 4-wheel hydraulic brakes. Design
features include front bumper, headlights, taillights, brake lights and turn signals,
and four-way flashers. The Micro Truk is equipped with two-speed intermittent
wipers with washer, heater/defroster, inside/outside rearview mirrors, seat belts and
dome light.
The Micro Truk is capable of a 25[-]mph maximum speed and is not advertised for
use on the public roads. The vehicle is advertised for use in landscaping, facility
maintenance, security, i.e., police [/] fire protection, food service delivery, and in
athletic applications such as removing injured players from the field and moving
around equipment and personnel.
HQ 964598 describes the “Micro Truk” models in similar terms as follows:
The vehicle at issue is one of the Metro Motors Micro series of vehicles, the
Micro Truk, models 1010 and 1020. It has a cab for two people and a rear cargo
bed with fold down sides and tailgate. The model 1010 is available as a 130-inch
Standard Bed, while the model 1020 is the 145-inch Long Bed. The vehicle is
powered by a 38 hp, gasoline powered spark ignition internal combustion engine,
and has a 3-speed manual transmission and 4-wheel hydraulic brakes. Design
features include 12-inch tires, front bumper but no rear bumper, headlights,
taillights, brake lights and turn signals, and four-way flashers. The Micro Truk is
equipped with two-speed intermittent wipers with washer, heater/defroster,
inside/outside rearview mirrors, seat belts and dome light.
The Micro Truk is capable of a 25[-]mph maximum speed and is not advertised
for use on the public roads. Marketing literature depicts the use of this vehicle in
landscaping, facility maintenance, security, i.e., police [/] fire protection, food
service delivery, and in athletic applications such as removing injured players from
the field and moving around equipment and personnel.
We do not dispute the description of the vehicles described in the aforementioned rulings.
Rather, we now reconsider whether they are classifiable as “works trucks” of heading 8709,
HTSUS, based upon these descriptions.
2
ISSUE:
Whether the subject vehicles are classified as “[m]otor vehicles for the transport of
goods” under heading 8704, HTSUS, or as “works trucks” of heading 8709, HTSUS.
LAW AND ANALYSIS:
Classification under the HTSUS is in accordance with the General Rules of Interpretation
(GRIs). GRI 1 provides that the classification of goods will be determined according to the
terms of the headings of the tariff schedule and any relative section or chapter notes. In the event
that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal
notes do not otherwise require, the remaining GRIs 2 through 6 will then be applied in order.
The HTSUS headings under consideration are as follows:
8704 Motor vehicles for the transport of goods:
*****
8709 Works trucks, self-propelled, not fitted with lifting or handling
equipment, of the type used in factories, warehouses, dock areas or
airports for short distance transport of goods; tractors of the type
used on railway station platforms; parts of the foregoing vehicles:
The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding
System represent the official interpretation of the tariff at the international level. While neither
legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of
the HTSUS and are generally indicative of the proper interpretation of these headings. 1
EN 87.04 states the following, in pertinent part:
The following features are indicative of the design characteristics generally
applicable to the vehicles which fall in this heading:
(a) Presence of bench-type seats without safety equipment (e.g., safety seat belts or
anchor points and fittings for installing safety seat belts) or passenger amenities
in the rear area behind the area for the driver and front passengers. Such seats
are normally fold-away or collapsible to allow full use of the rear floor (van-
type vehicles) or a separate platform (pick-up vehicles) for the transport of
goods;
(b) Presence of a separate cabin for the driver and passengers and a separate open
platform with side panels and a drop-down tailgate (pick-up vehicles);
(c) Absence of rear windows along the two side panels; presence of sliding, swing-
out or lift-up door or doors, without windows, on the side panels or in the rear
for loading and unloading goods (van-type vehicles);
1
See T.D. 89-80, 54 Fed. Reg. 35127, 35127–28 (Aug. 23, 1989).
3
(d) Presence of a permanent panel or barrier between the area for the driver and
front passengers and the rear area;
(e) Absence of comfort features and interior finish and fittings in the cargo bed area
which are associated with the passenger areas of vehicles (e.g., floor carpeting,
ventilation, interior lighting, ashtrays).
EN 87.09 states the following, in pertinent part:
This heading covers a group of self-propelled vehicles of the types used only in
factories, warehouses, dock areas or airports for the short distance transport of
various loads (goods or containers) or, on railway station platforms, to haul small
trailers [emphasis added].
Such vehicles are of many types and sizes. They may be driven either by an electric
motor with current supplied by accumulators or by an internal combustion piston
engine or other engine.
The main features common to the vehicles of this heading which generally
distinguish them from the vehicles of heading 87.01, 87.03 or 87.04 may be
summarised as follows:
(1) Their construction and, as a rule, their special design features, make them
unsuitable for the transport of passengers or for the transport of goods by road
or other public ways. In this regard, they typically lack safety features (e.g.,
head and tail lamps, turn signal lamps), and the suspension (springs), of a kind
required for road vehicles.
(2) Their top speed when laden is generally not more than 30 to 35 km/h.
(3) Their turning radius is approximately equal to the length of the vehicle itself,
enabling them capable of manoeuvring tight corners often present in factories,
warehouses, dock areas or airports.
(4) Their design typically does not incorporate comfort features and interior finish
and fittings typically found in vehicles of headings 87.02, 87.03 and 87.04.
Vehicles of this heading do not usually have a closed driving cab, the
accommodation for the driver often being no more than a platform on which he
stands to steer the vehicle. Certain types may be equipped with a protective frame,
metal screen, etc., over the driver’s seat.
The expression “works trucks” is not defined in the HTSUS. In the absence of a
definition of a term in the HTSUS or ENs, the term’s correct meaning is its “common and
4
commercial meaning.” 2 The common and commercial meaning may be determined by
consulting dictionaries, lexicons, scientific authorities, and other reliable sources. 3 In HQ
085762, we defined “works” as “a place where industrial labor is carried on,” such as a plant or
factory. 4 We later found this meaning to be consistent with the following definition found in the
Oxford English Dictionary:
21. Chiefly British. An establishment or premises in which industrial or
manufacturing processes are carried out; esp. a factory. In later use only
in plural (often with singular agreement). 5
In HQ H329911, we determined that both HQ 085762 and Oxford English Dictionary definitions
“are concordant with the legal text” because “[t]he ‘factories’ and ‘warehouses’ mentioned in
heading 8709, HTSUS, are in fact ‘place[s] where industrial labor is carried on’ and
‘establishment[s] or premises in which industrial or manufacturing processes are carried out.’” 6
The inclusion in the legal text of “dock areas” and “airports,” we reasoned, serves to open the
heading to “works trucks” used in those specific environs, even if those places are “not obviously
industrial or manufacturing areas.” 7 After considering these definitions, the ENs, and the legal
text, we concluded the following:
[W]orks trucks may include wheeled vehicles for carrying heavy weights of the
type used in places where industrial labor is carried on and establishments or
premises in which industrial or manufacturing processes are carried out. Heading
8709, HTSUS, further specifies that such vehicles be self-propelled, not fitted with
lifting or handling equipment, and of the type used in factories, warehouses, dock
areas or airports for the short distance transport of goods. Finally, the ENs suggest
that such vehicles may also be fitted with, for example, a platform or container on
which the goods are loaded. 8
As such, we reiterate that a “works truck” of heading 8709, HTSUS, must be of a type
used in the specific confined and non-public areas delineated in the legal text – i.e., factories,
warehouses, dock areas, or airports – in addition to the other characteristics the provision
requires. The EN to heading 87.09 supports this requirement by stating that the “heading covers
a group of self-propelled vehicles of the types used only in factories, warehouses, dock areas or
airports for the short distance transport of various loads (goods or containers) or, on railway
station platforms, to haul small trailers [emphasis added].” In fact, the turning radius
characteristic listed under the EN underscores this requirement by providing that “works trucks”
2
See Nippon Kogaku, Inc. v. United States, 69 C.C.P.A. 89, 92, 673 F.2d 380, 382 (1982) (stating that to determine
the intent of the legislature, “tariff terms are to be construed in accordance with their common and commercial
meanings, which are presumed to be the same”).
3
See C.J. Tower & Sons v. United States, 69 C.C.P.A. 128, 134, 673 F.2d 1268, 1271 (1982) (citing Schott Optical
Glass v. United States, 67 C.C.P.A. 32, 34, 612 F.2d 1283, 1285 (1979)).
4
HQ 085762 (Jan. 23, 1990).
5
H329911 (June 7, 2023) (citing to Work, n., OXF. ENG. DICTIONARY (last modified Mar. 2023),
https://www.oed.com/view/Entry/230216?rskey=FVWYVt&result=1&isAdvanced=false#eid).
6
See HQ H329911.
7
Id.
8
Id. (internal quotation marks and brackets omitted).
5
under the heading are generally “capable of manoeuvring tight corners often present in factories,
warehouses, dock areas or airports [emphasis added].”
Classifying the “Micro Truk” under heading 8709, HTSUS, CBP previously reasoned as
follows:
As described, the Micro Truk is equipped with numerous design features common
to small pickup trucks. Also included are comfort and convenience items like
interior mirrors, shoulder and lap restraints, and safety glass. The latter suggest
significant on-road uses. However, in a letter to Metro Motors, dated January 25,
1999, the National Highway Traffic Safety Administration, U.S. Department of
Transportation, examined numerous factors related to the Micro Truk, and
concluded that it was not a “motor vehicle” for purpose of regulations administered
by that agency. The Micro Truk’s advertised speed of 25 mph is apparently an
unladen speed. Additional information now available indicates that the Micro
Truk’s top speed with a standard payload is 20 mph or 33 km/h. This is within the
parameters stated in the ENs. The overall length of the Micro Truk, either 130
inches (Standard Bed) and 145 inches (Long Bed), is “approximately” equal to the
vehicle’s minimum radius, which is listed in submitted specifications as 149 inches.
Finally, whether the Micro Truk’s enclosed cargo bed with drop-down sides and
tailgate qualifies as a platform or container on which the goods are loaded is
uncertain. However, the vehicle does have a closed driving cab, which is not
characteristic of vehicles of heading 8709.
We conclude that, on balance, the Micro Truk, as described, has a majority of the
design features listed in the 8709 ENs as common to vehicles of that heading. For
this reason, the Micro Truk belongs to the class or kind of vehicles principally used
as a works truck of heading 8709. 9
Here, for three reasons, we find that the vehicles described in HQ 965246 and HQ 964598 were
improperly classified under heading 8709, HTSUS.
First, the “Micro Truks” fail to meet the definition of a “works truck” as elucidated in HQ
H329911’s discussion of the relevant dictionary definitions and analysis of the terms of heading
8709, HTSUS. The definitions in that ruling indicate that works trucks of heading 8709,
HTSUS, must be, inter alia, of the type used in “place[s] where industrial labor is carried on” and
“establishment[s] or premises in which industrial or manufacturing processes are carried out.”
Further, the legal text and ENs mandate that these areas must be “factories, warehouses, dock
areas or airports.” But here, the “Micro Truks” do not operate strictly in the confined zones
referenced in the legal text or EN to heading 8709, HTSUS, above, and therefore do not fall
under the scope of heading 8709, HTSUS. Instead, the facts demonstrate that the “Micro Truks”
are marketed “for use in landscaping, facility maintenance, security, i.e., police [/] fire
protection, food service delivery, and in athletic applications such as removing injured players
from the field and moving around equipment and personnel.” These potential uses fall outside
9
HQ 965246 (dated Nov. 6, 2001). Between the two “Micro Truk” rulings, there are no significant differences in
the language of this excerpted reasoning.
6
the specifically delineated locations applicable to “works trucks” of heading 8709, HTSUS,
rendering that heading inapposite.
Second, we note that the two HQ rulings erred in their analysis of the “main features”
listed in the EN to heading 8709, HTSUS. Both failed to pinpoint facets of the “Micro Truks”’
“construction” or “special design features” which would render the vehicles unsuitable for
transporting passengers or goods by road or public ways. There is no indication that the “Micro
Truks” are “equipped with a protective frame, metal screen, etc., over the driver’s seat,” and it is
unclear whether the vehicles’ cargo bed constitutes the “platform or container” with which the
EN is concerned. On the one hand, the “Micro Truks”’ top speed of 33 km/h while laden with a
standard payload is certainly within the parameters listed in the EN to heading 8709, HTSUS.
On the other hand, while the “Micro Truks”’ turning radius may be “approximately” equal to its
length, this turning radius was not designed specifically for “manoeuvring tight corners often
present in factories, warehouses, dock areas or airports” as evidenced by the vehicles’ “numerous
design features common to small pickup trucks.” As such, there is little to demonstrate that the
“Micro Truks” possess the features typically found in “works trucks” of heading 8709, HTSUS.
Instead, examining the ENs amply shows that the “Micro Truks” incorporate design
features that result in their falling outside the scope of heading 8709, HTSUS. Specifically, EN
87.09 lists works trucks as typically lacking “safety features . . . of a kind required for road
vehicles” found in articles of heading 8704, HTSUS, which would certainly include the “Micro
Truks’” “interior mirrors, shoulder and lap restraints, and safety glass.” The EN also cites works
trucks as typically lacking “comfort features” of motor vehicles in heading 8704, HTSUS, which
would similarly include the “Micro Truks’” ventilation (i.e., the “heater/defroster”) and interior
lighting. Moreover, the “Micro Truks” feature a closed driver and passenger cab for two people,
as well as a front bumper, headlights, taillights, brake lights, turn signals, and four-way flashers,
all of which indicate that the vehicles are intended to transport goods on public ways, in contrast
to the environments in which works trucks of heading 8709, HTSUS, operate. The incorporation
of these “comfort and convenience items” in the “Micro Truks” weighs significantly in favor of
classifying the merchandise under heading 8704, HTSUS. Thus, in the main, the “Micro Truks”
share more commonalities with vehicles of heading 8704, HTSUS, than with those of heading
8709, HTSUS.
Third, we emphasize that the letter from the National Highway Traffic Safety
Administration (NHTSA) was an inappropriate consideration and should not have influenced
CBP’s classification of the “Micro Truk.” It is a well-established principle “that statutes,
regulations, and administrative interpretations not related to tariff purposes are not determinative
of customs classification disputes.” 10 The fact that the NHTSA found that the “Micro Truks”
were not “motor vehicles” under its regulations does not, itself, speak to this classification
matter. 11
10
See Nestle Refrigerated Food Co. v. United States, 18 C.I.T. 661, 665–66 (1994) (citing Amersham Corp. v.
United States 5 C.I.T. 49, 56 (1983); United States v. Mercantil Distribuidora, S.A., 43 C.C.P.A. 111, 116–17
(1956)). “Non-tariff regulations by other agencies are not dispositive for purposes of tariff classification.” Link
Snacks, Inc. v. United States, 742 F.3d 962, 966 (Fed. Cir. 2014) (citing North Am. Processing Co. v. United States,
236 F.3d 695, 698 (Fed. Cir. 2001); Marubeni Am. Corp. v. United States, 36 F.3d 530, 537 (Fed. Cir. 1994)).
11
In HQ 964598, CBP correctly recognized that the NHTSA letter was “not relevant in a tariff context under the
HTSUS” but also opined that “this letter is an indication that design features are relevant in establishing the
7
Given the foregoing, we conclude that the “Micro Truks” are “motor vehicles for the
transport of goods” and are properly classified under heading 8704, HTSUS. Specifically, the
“Micro Truks” are properly classified under subheading 8704.31.01, HTSUS, which provides
for, “Motor vehicles for the transport of goods: Other, with spark-ignition internal combustion
piston engine: G.V.W. [gross vehicle weight] not exceeding 5 metric tons.” HQ 965246 and HQ
964598 are hereby revoked.
HOLDING:
By application of GRIs 1 and 6, the “Micro Truks” of HQ 965246 and HQ 964598 are
properly classified under heading 8704, HTSUS, specifically under subheading 8704.31.01,
HTSUS, which provides for “Motor vehicles for the transport of goods: Other, with spark-
ignition internal combustion piston engine: G.V.W. [gross vehicle weight] not exceeding 5
metric tons.” The column one, general rate of duty for merchandise classified in this subheading
is 25% ad valorem.
This ruling does not address the applicability of any additional duties, such as those
provided for in Subchapter III to Chapter 99, HTSUS, which may apply to the goods discussed
herein. Likewise, duty rates are provided for your convenience and are subject to change. The
text of the most recent HTSUS and the accompanying duty rates are provided at www.usitc.gov.
EFFECT ON OTHER RULINGS:
HQ 965246 (November 6, 2001) is hereby REVOKED.
HQ 964598 (November 13, 2001) is hereby REVOKED.
In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after
its publication in the Customs Bulletin.
Sincerely,
Yuliya A. Gulis, Director
Commercial and Trade Facilitation Division
vehicle’s identity.” The EN to heading 8709, HTSUS, plainly signals that “design features are relevant” to this
inquiry, thus it is unnecessary (and unwarranted) to lean on another agency’s administrative interpretations to reach
that conclusion.
8