CLA-2-87:OT:RR:NC:N1:101
Kenneth M. Carmon, President
Bay Brokerage, Inc.
44951 Country Route 191, Suite 201
Wellesley Island, NY 13640-
RE: The tariff classification of a Hydraulic Lift Boom truck from Japan
Dear Mr. Carmon,
In your letter dated May 14, 2010, you requested a tariff classification ruling on behalf of your client, Mobile Parts Inc., of Val Caron Ontario, Canada.
The item concerned is a Hydraulic Lift Boom truck. It consists of the chassis and cab of a Toyota Land Cruiser modified with rear mounted hydraulic lift boom.
The boom truck features power steering, tilt steering wheel, front seats and rear seatbelts, air conditioning, heating, stereo system, 4.2-litre compression-ignition engine, 3200 kg. (7055 lbs.) GVW suspension and 5-speed manual transmission. You also state in your submission that the rear portion of the boom truck has no lockers, tool boxes or other storage capability other than those necessary for the operation of the boom.
You state in your ruling request that at the time of import the vehicle is equipped with an exhaust purifier and has no governor to restrict speed.
The applicable classification subheading for the Hydraulic Boom Lift Truck will be 8705.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Special purpose motor vehicles, other than those principally designed for the transport of persons or goods … : Other”. The rate of duty will be Free.
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