CLA-2-87:OT:RR:NC:N2:201
Marshall V. Miller, Attorney
4929 Main Street
Kansas City, MO 64112
RE: The tariff classification of a work truck from Taiwan
Dear Mr. Miller:
In your letter dated May 30, 2018 you requested a tariff classification ruling on behalf of your client, Kawasaki Motor Corp., U.S.A.
The items under consideration have been identified as new Kawasaki Mule® PRO-MX utility vehicles (Model Nos. KAF700A, KAF700B, KAF700C, and KAF700D (hereinafter collectively referred to as "Mule® PRO-MX”)).
The Mule is a four wheeled utility vehicle with steel chassis and frame, with the following dimensions, features, and capacities:
• Vehicle Length: 110 inches • Width: 60 inches
• Curb Weight: 1,594 lbs. • Wheelbase: 78.9 inches
• Turn radius: 165.35 inches • Maximum speed range: 40-42 mph
• Fuel tank: 9.5 gallons • 695cc/33kW/44.2 horsepower engine
• Continuously variable transmission • Electric selectable 2/4 WD
• Independent front and rear suspension • Windowless open cab with protective
• Roll Over Protection Structure • Bench seating, limited to 2 people
• Tilting tailgate cargo bed and a metal grate separating the cargo bed from the passenger area
• 700 lb. cargo bed capacity, with steel cargo floor with cargo bed divider slots and plastic sides
• Tow hitch with 1,500 lb. towing capacity • Steel/aluminum wheels
• 3-point seatbelts, digital speedometer/clock/ odometer, high and low beam headlights, brake/tail lights, glove box, cup holders, and tilt steering
You state in your request that the Mule has no windshield, windows, turn signals, hazard warning lights/flashers, side or rearview mirrors, horn, headrests, floor mats, center console box, sun visors, interior lamp, insulation, carpeting, ashtrays, tachometer, navigational system, or heating or air-conditioning systems. The Mule® PRO-MX also lacks lifting or handling equipment.
The applicable subheading for the Mule® PRO-MX will be 8709.19.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Work trucks, self-propelled, not fitted with lifting or handling equipment…: Vehicles: Other: Operator riding”. 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 HTSUS 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, contact National Import Specialist Matthew Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division