CLA-2-87:RR:NC:MM:101 R00131
Mr. Gary C. Gessler
Sandler and Travis Trade Advisory Services, Inc.
36555 Corporate Drive, Suite 400
Farmington Hills, Michigan 48331
RE: The tariff classification of “Model BFP 602” Dump Carrier Subassemblies from Japan
Dear Mr. Gessler:
In your letter dated February 18, 2004 you requested a tariff classification ruling on behalf of your client Canycom Sales N.A., Inc.
You submitted a specification sheet on the Canycom Model BFP 602 - a walk-behind, rubber-tracked dump carrier. You state that the carrier has a 6-hp gasoline engine, three forward and two reverse gears. Three different types of loading decks are produced and any one may be fixed to the chassis (F-Type with sliding panels, T-Type with a flat bed and hinged sides, and the bucket style B-Type). The dumper has a 25 degree grade ability (without load). The dumper can carry a 1000 lb. (450 kg) payload and has a tare weight/payload ratio of 1:2.32.
The dump carriers can be used to haul materials such as earth, gravel, concrete, etc. They are primarily used in the United States by construction companies to haul concrete into limited access areas, or areas with muddy or rugged ground conditions; by trail builders who need them to haul gravel, sand, etc. in narrow-width vehicles that can climb rough terrain; and by parks departments and landscapers who use them for the same reason.
You state that your client intends to import just sections of the vehicle at a time and assemble them here in the United States. There are three different sections or subassemblies:
The frame with engine;
The components of the crawler undercarriage; and
The loading deck.
You state that the frame with engine will be imported in one piece as a complete fully-assembled unit in one shipment; while the undercarriage components will be packed together as a unit at the time of importation; and the loading deck will be in one piece. Each subassembly will be purchased and invoiced separately.
The applicable subheading for the Chassis with Engine will be 8706.00.0575, Harmonized Tariff Schedule of the United States (HTS), which provides for Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705: For the vehicles of subheading 8701.20 or heading 8702 or 8704: Other…For the vehicles of heading 8704. The rate of duty will be 4% ad valorem.
The applicable subheading for the three different types of Loading Decks
(F-Type with sliding panels, T-Type with a flat bed and hinged sides, and the bucket style B-Type) will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other…Other. The rate of duty will be 2.5% ad valorem.
The applicable subheading for the Crawler Undercarriage will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other…Other. The rate of duty will be 2.5% ad valorem.
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 Robert DeSoucey at 646-733-3008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division