CLA-2-87:OT:RR:NC:N2:201
Mr. Hans Otto Mross, President
Mross Import Services, Ltd.
25450 80th Ave
Langley, British Columbia
V1M 3M9 CANADA
RE: The tariff classification of UNIMOGs from Germany
Dear Mr. Mross:
In your letter dated February 16, 2021 you requested a tariff classification ruling.
The items under consideration have been identified as various cab chassis models of “UNIMOG”, which is an acronym for the German word ""UNIversal-MOtor-Gerät". You state the models under consideration will ultimately be used in the agricultural industry.
The first two (2) models, U4000/U4023, have 230 HP, Tier 4 diesel engines. The vehicles have a GVW of 10,000kg (22,000lbs).
The third and fourth models, U5000/U5023, have 230 HP, Tier 4 diesel engines. The vehicles have a GVW of 14,500kg (31,900lbs).
You state in your request that these four (4) vehicles are the updated, and modernized version of the U1300L-U1550. The main difference is the fact that the drive lines are completely enclosed inside what is called “torque tubes”. This gives these UNIMOGs the advantage of having no exposed rotating drive shafts, which in an agricultural application would result in vegetation wrapping around U-Joints, and premature and damage to crop production. The UNIMOGs will be imported as Cab and Chassis in order for them to be up fitted locally. The vehicles would also be speed restricted to 25MPH/40KMH.
The applicable subheading for the U4000/U4023 will be 8704.22.1040, Harmonized Tariff Schedule of the United States (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 5 metric tons but not exceeding 20 metric tons: Cab chassis: G.V.W. exceeding 9 metric tons but not exceeding 12 metric tons”. The rate of duty will be 4% ad valorem.
The applicable subheading for the U5000/U5023 will be, 8704.22.1060, 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 5 metric tons but not exceeding 20 metric tons: Cab chassis: G.V.W. exceeding 12 metric tons but not exceeding 15 metric tons”. The rate of duty will be 4% ad valorem.
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