CLA-2-87:OT:RR:NC:N2:201
Clayton Revelle
Global Machine and Mechanical LLC.
E7774 320th Ave Elk Mound, WI 54739
RE: The tariff classification of semi tractor with mounted crane from Canada
Dear Mr. Revelle:
In your letter dated February 19, 2024, you requested a tariff classification ruling.
The item under consideration has been identified as a semi tractor with mounted crane located in Alberta CA. You state in your request that this vehicle was first manufactured as an incomplete chassis in September 2005 at the International Harvester plant in Texas (VIN# 1HSXRAPR56J300853). This unit was then shipped to Falcon Equipment LTD, a commercial body builder upfitter headquartered in Surrey, British Columbia. There it was fitted with a mid-mounted hydraulic crane, which completed the manufacturing processes.
The vehicle is equipped with a 5th wheel, allowing the vehicle to tow and then load/unload equipment and/or cargo. Both the crane and vehicle are powered by a 14.9 liter Cummings diesel engine, through a hydraulic system coupled directly to the transmission. The crane has hydraulic out / down stabilizers and the main boom unfolds and reveals a jib that telescopes out to approximately 15 meters (50ft). The whole unit is capable of rotating on a slew system anchored through the chassis frame. The vehicle has a Gross Vehicle Weight of 49,000 kg and a Tare weight of 13,450 kg.
In your request you suggest classification in 8705.10.00, 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): Mobile cranes: We disagree. The vehicle, as presented, is designed to tow/haul a trailer on the 5th wheel. It is the presence of the 5th wheel that makes this vehicle more than a simple mobile crane. The Explanatory Notes (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 nontransport functions, i.e., the primary purpose of a vehicle of this heading is not the transport of persons or goods.
The heading includes:
(7) Crane lorries (trucks), not for the transport of goods, consisting of a motor vehicle chassis on which a cab and a rotating crane are permanently mounted. However, lorries (trucks) with selfloading devices are excluded.
The applicable subheading for the semi tractor with mounted crane will be 8701.21.0080, HTSUS, which provides for Tractors (other than tractors of heading 8709): Road tractors for semi-trailers: With only compression-ignition internal combustion piston engine (diesel or semi-diesel): Used. 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 Matthew Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division