CLA-2-87:S:N:N1:101-856444

Mr. David J. Washburn
General Manufacturing of Utah, Inc.
1635 S. State Street
Orem, Ut 84058

RE: The tariff classification of cab chassis from Italy

Dear Mr Washburn:

In your letter dated September 15, 1990 you requested a tariff classification ruling. Your firm plans to import approximately 20 cab-chassis units. The three models to be imported are the Iveco EuroTurbo 12-14, 15-14 and 18-14. You have submitted descriptive literature.

The EuroTurbo 12-14 is a four-wheel, cab-over-engine model that is powered by a 6 cylinder turbodiesel engine. This cab chassis features a 5-speed manual synchro transmission, single disc dry plate clutch, power steering, service brake and a parking brake. The overall length (std) is 221.9 inches, width is 79.6 inches, height is 92.5 inches (unloaded) and gross vehicle weight is 12,150 pounds.

The EuroTurbo 15-14 is a four wheel, cab-over-engine model that is powered by a 6 cylinder turbo charged diesel engine. This cab chassis features a 5-speed manual synchro transmission, single disc dry plate clutch, power steering, service brake and a parking brake. The overall length (std) is 257.1 inches, width is 79.6 inches, height is 92.5 inches (unloaded) and gross vehicle weight is 14,800 pounds.

The EuroTurbo 18-14 is a four wheel, cab-over-engine model that is powered by a diesel engine. This cab chassis features a 5-speed manual synchro transmission, single disc dry plate clutch, power steering, service brake and a parking brake. The overall length is 254.6 inches (std), width is 79.6 inches, height is 93 inches (unloaded) and gross vehicle weight is 17,800 pounds.

After importation your company plans to utilize the imported cab chassis to manufacture underground mining equipment. The applicable subheading for the models 12-14, 15-14 and 18-14 Iveco EuroTurbo cab chassis will 8704.22.1020, 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 5 metric tons but not exceeding 9 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