CLA-2-87:S:N:N1:101-872622
Walinga Inc.
Mr. J. John Medemblik
R.R. #5, Guelph, ON
Canada N1H 6J2
RE: The tariff classification of recycling trucks from Canada
Dear Mr. Medemblik:
In your letter dated March 16, 1992 you requested a tariff
classification ruling. This request is a follow-up to your
letter dated March 3, 1992, and contains additional information.
You have submitted descriptive literature, a specification sheet,
and photographs of the vehicle. The specific model in question
is the model R31.
Your letter indicates that United States manufactured
recycling trucks (chassis and body) will be exported to Canada
for modification. In Canada Walinga Inc. will remove and scrap
the existing U.S. manufactured lifting mechanism and will install
the Walinga designed and Canadian manufactured lifting mechanism.
This bucket is lifted by means of a trolley assembly which is
mounted at each end of the bucket. The trolley assembly has
chain sprockets that climb up on a heavy roller chain mounted at
each end of the truck body. The power for the trolleys is
supplied by means of a hydraulic motor which is manually
controlled by a valve. Both the loading bucket and the lifting
hoist are powered by a hydraulic pump which is mounted on the
truck chassis. After modification the vehicles will be returned
to the United States.
The vehicles are loaded at the curbside and they transport
the payload to a central recycling depot. At the central depot
the vehicle is emptied by means of a hydraulic hoist which lifts
the cargo body at the front so the cargo will slide out of the
body at the rear of the truck. The truck is powered by a diesel
engine and has a gross vehicle weight of 30,000 pounds. The
specification sheet for the R31 indicates the vehicle body is
made of steel. It measures 20 feet long, 8 feet 6 inches wide,
11 feet 8 inches high, and has a capacity of 31 cubic yards.
Features of the truck chassis include an operator's cab with full
instrumentation, an automatic transmission, power steering, an
air operated hydraulic dual brake system, and a spring
suspension.
The applicable subheading for the model R31 vehicle
(modified and then imported into the United States) will be
8704.22.5060, 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, other, G.V.W. exceeding 12
metric tons but not exceeding 15 metric tons. The rate of duty
on motor vehicles (valued $1,000 or more) for the transportation
of goods is temporarily increased to 25 percent ad valorem in
subheading 9903.87.00, HTS.
General Note 3(c)(iii)(A), HTS, states that motor vehicles
... which are Canadian articles and which fall in provisions for
which the rate of duty "Free (B)" appears in the "Special"
subcolumn may be entered free of duty under the Automotive
Products Trade Act (APTA). As used in this note, the term
"Canadian article" means an article which originates in Canada,
as defined in subdivision (c)(vii) of this note. General Note
3(c)(vii)(B) states that "goods originating in the territory of
Canada" means (1) they are goods wholly obtained or produced in
the territory of Canada and/or the United States....
A copy of General Note 3(c)(vii) is enclosed for your
review.
Goods classifiable under subheading 8704.22.5060, HTS, which
originated in the territory of Canada may be entitled to a free
rate of duty under APTA upon compliance with all applicable
regulations.
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
Enclosure: