CLA-2-87:OT:RR:NC:N1:101
Donald S. Stein, Attorney
Greenberg Traurig, LLP
2101 L Street, NW, Suite 1000
Washington, DC 20037-1593
RE: The tariff classification of hydro vacuum loaders from an unspecified country
Dear Mr. Stein,
In your letter dated September 11, 2015, you requested a tariff classification ruling on behalf of Clean Harbors Industrial Services (“Clean Harbors”) of Norwell, Massachusetts.
The two (2) items under consideration have been identified as the Foremost FVS1600 and the Tornado which are industrial vacuum loaders. The Gross Vehicle Weight (G.V.W.) of each loader is 62,500 pounds.
Industrial vacuum loaders are designed to collect and remove/transport fluids, sludge slurry and other waste. These trucks are specifically designed to transport wet or dry hazardous and non-hazardous materials. They transport water to the jobsite, where they utilize hoses and other vacuum apparatus to clean and remove debris and other waste from the jobsite. Their design consists of vacuum tanks mounted onto a chassis.
You suggested classification in subheading 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 (for example, wreckers, mobile cranes, fire fighting vehicles, concrete mixers, road sweepers, spraying vehicles, mobile workshops, mobile radiological units): Other.”
The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System (HTSUS), 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. The ENs to 87.05 states:
“This heading covers a range of motor vehicles, specially constructed or adapted, equipped with various devices that enable them to perform certain non-transport functions, i.e., the primary purpose of a vehicle of this heading is not the transport of persons or goods.”
In addition, Notes (7) and (9) state respectively:
“Crane lorries (trucks), not for the transportation of goods, consist of a motor vehicle chassis on which a cab and a rotating crane are permanently mounted. However, Lorries (trucks) with self-loading devices are excluded (heading 87.04)”.
“Lorries (trucks) with stacking mechanisms (i.e., with a platform which moves on a vertical support and is generally powered by the vehicle engine). But the heading excludes self-loading motor vehicles equipped with winches, elevating devices, etc., but which are constructed essentially for the transport of goods (heading 87.04)”.
HQ Ruling H235508 dated August 27, 2014, references a similar issue with “Clean Harbors” of Norwell, Massachusetts.
The applicable classification subheading for the Tornado and the Foremost FVS1600 Hydro Vacuum Excavators (HVEs) will be 8704.23.0000, HTSUS, which provides for “Motor vehicles for the transport of goods: Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): G.V.W. exceeding 20 metric tons.” The general 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://www.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 Matthew Sullivan at [email protected].
Sincerely,
Gwenn K. Kirschner
Director
National Commodity Specialist Division