CLA-2-87:S:N:N1:101-865994
Ms. Jodi Chick
A. N. Deringer, Inc.
1010 Niagara Street
Buffalo, NY 14213
RE: The tariff classification of an explosives disposal truck
from Canada
Dear Ms. Chick:
In your letter dated August 12, 1991, on behalf of Armet
Armored Vehicles, Concord, Ontario, you requested a tariff
classification ruling.
You have submitted literature describing the truck which is
called an Explosives Disposal Mobile Command Unit.
The basic vehicle is an American manufactured 1991 Ford E-
350 Cut-Away that is sent to Canada. The truck has a 158 inch
wheelbase and is powered by a V-8 (cylinder) gasoline engine and
an automatic transmission. Other features include power steering
and brakes, a heavy duty front suspension, air conditioning in
the cab, a console engine cover, a heavy duty battery and
alternator, an auxiliary fuel tank, dual captain's chairs with
seat belts, and all season tires. The gross vehicle weight
(G.V.W.) for this vehicle is shown to be 11,000 pounds.
The scope of work supplied and installed by Armet Armored
Vehicles in Canada includes armor plating of the cargo floor,
walls, ceiling, and other areas of the interior. An internal
step is provided on the entry passenger side door. Other work
includes fabrication of one curb side hinged door for the robot,
one curb side hinged door for the generator and tools, and one
rear side hinged door for the storage area. There is the
addition of door retainers on the driver side door and the
passenger side door, and reinforced hinges on the driver side
door. Safety glass is installed. There is the installation of
an inside reading light, and outside reflector and clearance
lights (all lights supplied by Ford). The license plate frame
and rear compartment lights are positioned to conform to D.O.T.
standards.
The imported vehicle is the basic Ford truck plus these
modifications.
The imported truck does not include the explosives disposal
robot, the fully computerized robotic bomb disposal equipment,
portable cameras, color television monitors, VHS video recording
system, 110 VAC generator, shore power receptacle, 12 volt plug-
in outlet, wire coupling system for blasting equipment, air
conditioning and heating in the cargo area, the communications
system, lockers, cabinets, shelving and desk, etc.
The completed Explosives Disposal Mobile Command Unit
measures 24 feet 8 inches long, 7 feet 11 inches wide, and 8 feet
11 inches high. It is capable of carrying all explosives
disposal equipment plus the necessary manpower. It is also
capable of towing a bomb containment trailer. The G.V.W. for
this vehicle is shown to be 16,000 pounds.
The applicable subheading for the explosives disposal truck,
in its condition as imported, will be 8704.32.0010, Harmonized
Tariff Schedule of the United States (HTS), which provides for
motor vehicles for the transport of goods, other, with spark-
ignition internal combustion piston engine; G.V.W. exceeding 5
metric tons but not exceeding 9 metric tons. The duty on motor
vehicles (valued at $1,000 or more) for the transportation of
goods is temporarily increased to 25 percent ad valorem in
subheading 9903.87.00, HTS.
Pursuant to the United States-Canada Free Trade Agreement of
1988 (FTA), automotive goods which originated in the territory of
Canada (qualifying under the rules of origin set out in chapter
three of the act), that are classifiable under subheading
8704.32.0010, HTS, will be entitled to a free rate of duty under
the Automotive Products Trade Act upon compliance with all
applicable regulations. General Note 3(c)(vii)(B)(1), HTS,
states that goods imported into the customs territory of the
United States are eligible for treatment as "goods originating in
the territory of Canada" ... if they are goods wholly obtained or
produced in the territory of Canada and/or the United States.
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