CLA-2-87:OT:RR:NC:N1:106
Martin H. Cunningham, CHB
N.D. Cunningham & Co
205 St. Louis Street
Mobile, AL 36602-2919
RE: The tariff classification of a trailer chassis from China
Dear Mr. Cunningham,
In your letter dated September 8, 2016, you requested a tariff classification on behalf of your client Fontaine Engineered Products (Fontaine Intermodal) of Jasper, Alabama. Several pictures, illustrations, and exhibits were provided with your request.
You describe the item as a complete, but disassembled steel frame for an intermodal container chassis trailer whose primary use will be to haul goods over public roads. The frame consists of three parts: a front bolster, a gooseneck and body, and a rear bolster. The electrical system wiring will also be installed and will connect together when the frames are assembled. The frames are painted and marked with identification numbers.
You further state that once the steel frames are assembled, the landing gear, slider box, axles and tires, sourced domestically here in the USA will be attached to the frame to complete the chassis.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 2 (a) states, “Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.
You suggested that the chassis be classified in subheading 8716.39.0050 as an incomplete and disassembled platform type tanker trailer pursuant to GRI 2(a). Although this office agrees that the three frames when assembled form a complete chassis, and according to GRI 2(a) will be classified as a whole, we disagree that the chassis itself has the essential character of the trailer.
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 87.16, Parts: lists chassis and component parts thereof (frame side members, cross members, etc.) as parts of trailers. Therefore, classification of the chassis in subheading 8716.39 is precluded.
The applicable subheading of the trailer chassis will be 8716.90.5060, which provides for “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Parts: Other: Other.” The general rate of duty will be 3.1%.
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 https://hts.usitc.gov/current.
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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division