CLA-2-87:S:N:N1:101 856049
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, NY 10004
RE: The tariff classification of a cab chassis from Japan.
Dear Sirs:
In your letter dated September 7, 1990 you requested a
tariff classification ruling on behalf of Isuzu Motors America
Inc..
The item is a cab chassis powered by a compression ignition
internal combustion engine. You state that the gross vehicle
weight of the cab chassis is 9.98 metric tons. The vehicle is a
cab-over-engine cab chassis model and is constructed with a
double cab which represents a modification of Isuzu's existing
single cab chassis construction. The crew cab will allow
additional space for passengers or crew. The cargo configuration
of the vehicle is contained on the attached documentation which
you have provided. You state that the vehicle, as imported,
will not contain a rear cargo box. The cargo container will be
fitted to the imported cab-chassis for purposes of carrying goods
after importation.
The applicable subheading for the cab chassis will be
8704.22.1040, Harmonized Tariff Schedule of the United States
(HTS), which provides for motor vehicles for the transport of
goods: other, with compression ignition internal combustion
piston engine (diesel or semi-diesel): G.V.W. exceeding 5 metric
tons but not exceeding 20 metric tons: Cab chassis, G.V.W.
exceeding 9 metric tons but not exceeding 12 metric tons. The
rate of duty will be 4 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport