CLA-2-87:S:N:N1:101-868373
Mr. Peter C. Federico
Johnston Equipment Company
2279 South Clinton Avenue
South Plainfield, NJ 07080
RE: The tariff classification of a street sweeper tank from
England
Dear Mr. Federico:
In your letter dated October 24, 1991 you requested a tariff
classification ruling. You have submitted photographs of the
imported tank, the U.S. purchased truck chassis, and the assembly
operation.
The imported product is the tank portion of a street sweeper
motor vehicle. Inside the tank are unassembled components (e.g.,
valve cylinders and brackets) that are used together with locally
sourced components to create the final product. The front
compartment of the tank covers an engine that is used to create
power to operate the various functions of the street sweeper.
The engine is non-functional when it arrives in the United
States. The rear compartment of the tank holds the water supply.
The tank portion is installed on a truck chassis in the
United States. The chassis is purchased in the U.S. from
manufacturers such as Ford, G.M.C., Mack and Navistar. The
chassis is modified to accept the tank and the various sweeping
equipment. In addition, items such as air tanks, fuel tanks, a
muffler, and support brackets are relocated on the chassis; and
items such as an air dryer and hydraulic pumps are attached to
the chassis. At this point, the tank is welded to the chassis.
The controls to make the engine operational are installed at the
U.S. facility. The sweeping gear, hydraulic and water hoses, and
the electrical looms are then mounted and connected. The final
product is a motorized street sweeper which is a special purpose
motor vehicle.
You state that the tank may be imported with or without the
engine and the listed unassembled mechanical equipment.
The applicable subheading for the street sweeper tank (with
or without the engine and the listed unassembled mechanical
equipment) will be 8707.90.5080, Harmonized Tariff Schedule of
the United States (HTS), which provides for bodies (including
cabs) for the motor vehicles of heading 8705. 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