CLA-2-87:RR:E:NC:N1:101
Marie Ostra, Sales Representative
TATRA, a.s.
Areal Tatry 1450/1
Koprivnice, Czech Republic 742 21
RE: The tariff classification of truck chassis’ from the Czech Republic
Dear Ms. Ostra,
In your letter dated April 25, 2007, you requested a tariff classification ruling on behalf of S&S Fire Apparatus Co. of Fairmount, Indiana.
The items concerned are TATRA T815-6M0R37 6x6.1R Chassis’ with engine and transmission and the TATRA T815-6M0R27 6x6.1R with engine and transmission; both have a Gross Vehicle Weight (GVW) exceeding 20 metric tons. In your Ruling Request, you state that these vehicles will be retrofitted with fire fighting equipment once they enter the United States. The TATRA T815-6M0R37 6x6.1R will be fitted with a crew cab, while the TATRA T815-6M0R27 6x6.1R will be fitted with a short cab.
The applicable classification subheading for the TATRA T815-6M0R37 6x6.1R Chassis with engine and transmission and the TATRA T815-6M0R27 6x6.1R Chassis with engine and transmission will be 8706.00.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Chassis, fitted with engines, … : For the vehicle of heading 8705”. The rate of duty will be 1.6%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Laman at 646-733-3017.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division