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 vehicle cabs from Czech Republic

Dear Ms. Ostra,

In your letter dated April 26, 2007, you requested a tariff classification ruling.

The items concerned are the TATRA T815 Short Cab and TATRA T815 Crew Cab. These cabs will be connected to TATRA chassis to form firefighting vehicles.

The applicable classification subheading for the TATRA T815 Short Cab and TATRA T815 Crew Cab will be 8707.90.5080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bodies (including cabs) … : Other: Other: For vehicles of heading 8705”. The rate of duty will be 4%.

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