CLA-2-87:RR:NC:MM:101 G80438
Mr. Eric F. Hinton
Legal Services Division
Caterpillar, Inc.
100 NE Adams Street
Peoria, Illinois 61629-7310
RE: The tariff classification of a Caterpillar D400E Ejector Truck: 1) joined front and rear chassis with cab and engine without the dump body, 2) front portion (front chassis with cab and engine), 3) rear portion without dump body, and 4) dump body with ejector mechanism from the United Kingdom and Mexico
Dear Mr. Hinton:
In your letter dated July 27, 2000 you requested a tariff classification ruling.
You submitted Caterpillar promotional materials and product photographs detailing the relevant parts and features of the D400E Ejector Truck. This truck is a six-wheeled articulated vehicle with a six-cylinder engine. The D400E is an off-highway vehicle designed for use in transporting materials in construction applications. It has an enclosed cab mounted on the front portion of the vehicle and an ejector dump body mounted on the rear portion of the vehicle. The ejector mechanism is powered by a hydraulic system and allows the vehicle to dump its contents from the rear without tilting.
You state that Caterpillar intends to bring the D400E Ejector Truck into production in three separate stages:
Stage 1: The entire assembly minus the dump body will be imported from the United Kingdom. The dump body will be imported from Mexico. The dump body will be attached to the assembly in the U.S., resulting in the completed product.
Stage 2: The entire front portion of the vehicle, including the cab and engine mounted on a frame and axles, will be imported from the United Kingdom. The dump body will be imported from Mexico. The rear portion of the chassis will be manufactured in the United States, although you state that, on occasion, it may be imported. The front portion, rear chassis, and dump body will be assembled in the U.S. into a completed product.
Stage 3: The entire vehicle will be assembled from foreign and domestic origin components in a Foreign Trade Zone located in the United States. The completed vehicle will then be entered into the U.S.
You are requesting classification advice on 1)joined front and rear chassis with cab and engine without the dump body, 2) front portion (front chassis with cab and engine), 3) rear portion without dump body, and 4) dump body with ejector mechanism.
The applicable subheading for the joined front and rear chassis with cab and engine without the dump body, and front portion (front chassis with cab and engine)will be 8704.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Motor vehicles for the transport of goods: Dumpers designed for off-highway use: Cab chassis. The rate of duty will be Free.
The applicable subheading for the rear portion without dump body 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.
The applicable subheading for the dump body with ejector mechanism will be 8707.90.5060, 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 the vehicles of heading 8704. 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 212-637-7035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division