CLA-2-87:RR:NC:MM:101 R00134
Mr. Dennis Forhart
PricewaterhouseCoopers, LLP
400 Renaissance Center
Detroit, Michigan 48243-1507
RE: The tariff classification of a Road Tractor Passenger Cab Assembly and Sleeper Box from Canada
Dear Mr. Forhart:
In your letter dated February 19, 2004 you requested a tariff classification ruling on behalf of your client Freightliner, LLC.
You submitted descriptive literature and pictures on parts of a heavy-duty truck (road tractor).
The first item is a Sleeper Box 82”, Walk Thru, Part Number WWS 63322-7043, and is used on road tractor trucks. The assembly is called a sleeper box assembly and is 82 inches in length. This sleeper cab shell is made of honeycomb plastic paneling sandwiched between aluminum sheeting. The box-shaped article is essentially the sleeper cab structure with cutouts made for the windows, door, speakers, etc. The assembly itself does not include any other components - it only provides the cutout holes for these components to be installed later on. Eventually, the sleeper box will accommodate the bunk and dinette furnishings that will provide additional comfort to the driver while traveling on long road trips. The sleeper cab shell is attached directly to the truck’s body main cab.
The second item is a Passenger Cab Assembly, Part Number WWS 50001-3488, and is used on road tractor trucks. This assembly is made of aluminum sheeting. The cab structure has been designed to be used with road tractor vehicles, and will eventually accommodate the driver and passenger seats, the dashboard assembly, and other components making up the truck’s cab. The cab assembly does not include any components other than the cab structure. The passenger cab structure is attached directly to the truck body.
The applicable subheading for the Road Tractor Passenger Cab Assembly and Sleeper Box will be 8707.90.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for Bodies (including cabs), for the motor vehicles of headings 8701 to 8705: Other: Other…For vehicles of subheading 8701.20. The rate of duty will be 4% 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