CLA-2-87:RR:NC:MM:101 C89502

Mr. Daniel J. Smith

5600 W. 36th Place

Wheatridge, CO 80033

RE: The tariff classification of a Mercedes Unimog truck from Belgium.

Dear Mr. Smith:

In your letter dated June 23, 1998, you requested a tariff classification ruling.

You state that you are going to import a Mercedes Unimog 404 into the United States. You have also submitted a drawing of the vehicle. The drawing depicts a twin cab vehicle which has a truck bed behind the passenger compartment.

Pursuant to our telephone conversation on June 30, 1998 in which you have stated that the Gross Vehicle Weight is 6,700 pounds (3.039 metric tons) and that the engine is of the spark ignition type, we have arrived at the following classification.

The applicable subheading for the Mercedes Unimog 404 will be 8704.31.0040 , Harmonized Tariff Schedule of the United States (HTS), which provides for motor vehicles for the transport of goods...other, with spark-ignition internal combustion engine...G.V.W exceeding 2.5 metric tons but not exceeding 5 metric tons.. The rate of duty will be 25 percent 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 212-466-5667.

Sincerely,

Robert B. Swierupski


Director

National Commodity

Specialist Division