CLA-2-87:OT:RR:NC:N1:101
Mate Sebestyen, Branch Manager
P.O. Box 300711
Jamaica, NY 11430-0711
RE: The tariff classification of a dumper from China
Dear Mr. Sebestyen,
In your letter dated January 7, 2011, you requested a tariff classification ruling on behalf of your client, Soroban, Inc. of New York, NY.
The item under consideration has been identified as a “Revolve Electric Vehicle” (VIN # XBSL10122501). The Revolve is a three (3)-wheeled, battery-powered electric dumper. You state in your request that the vehicle will be used to pick up garbage from residents living in the Village of Scarsdale in Westchester County. In addition you state that, although it is not rated for highway use, it will be capable of transversing public roads in order to drive up a resident’s driveway to pick up trash to bring to a central collection point. The Revolve is equipped with a hydraulic lift to dump the collected trash into a larger garbage truck. At the time of import, the Revolve will not have the plastic refuse container assembled onto its cargo bed, but will be equipped with the lift arms used to raise the container for dumping.
You state that the Revolve has the following measurements: 11.31 feet in length, 4 feet in width and 6.46 feet in height. Its net weight is 1,851 lbs., it has a maximum speed of 25 mph and can travel up to 80 miles after a full charging of the battery.
In your request, you propose classification of the Revolve Electric Vehicle in subheading 8704.10.5020 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor vehicles for the transport of goods: Dumpers designed for off-highway use: Other: Rear dump: With a capacity of 40.8 metric tons or less.”
The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs.
EN 8704.10 states that, to be classified in the subheading, a vehicle generally has the following characteristics –
A body of strong steel sheets with a covering extension to protect the driver’s cab
All or part of the floor of the vehicle slants upwards toward the rear of the vehicle
No axle suspension
High braking capacity
Limited speed and area of operation
Special earth-moving tires
Tare weight to Payload ratio does not exceed 1: 1.6
Based on your submission, the Revolve Electric Vehicle meets only one of these criteria: Limited speed and area of operation.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... .” Heading 8704 provides for “Motor vehicles for the transport of goods.” The Revolve Electric Vehicle is designed for the carriage and dumping of goods, i.e. garbage.
General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.” Subheading 8704.90.0000 provides for “Motor vehicles for the transport of goods: Other.”
The applicable classification subheading for the Revolve Electric Vehicle (VIN # XBSL10122501) will be 8704.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor vehicles for the transport of goods: Other.” The rate of duty will be 25%.
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