Mr. Reginald Williams
A.N. Deringer, Inc.
RR 3, Box 5400
Houlton, Maine 04730
RE: The tariff classification of a recreational railway from
Dear Mr. Williams:
In your letter dated February 5, 1992, on behalf of Cummings
Locomotive Manufacturing Ltd., New Brunswick, CA, you requested a
tariff classification ruling. You submitted descriptive
literature with your request.
The subject merchandise is a Cummings Locomotive Works 1860s
replica theme park passenger train. The train consists of a
functionally scaled locomotive, a coal tender-type car, and non-
selfpropelled passenger cars. The standard unit is designed to
operate on a 36 inch gauge 20 pound standard rail system. Other
gauges and track sizes are optional.
The literature indicates that the locomotive measures 220
1/2 inches in total length, 58 1/4 inches in width, and 93 1/2
inches in height (to the top of the funnel). The drive train of
the locomotive is a fully integrated diesel-powered hydrostatic
drive system that offers full control of forward, neutral,
reverse and speed control with a single lever. All four driving
wheels are independently beam suspended to allow maximum
traction/braking to weight ratios. The standard braking system
includes a hydraulically operated locomotive service brake and an
automatic park brake controlled by a "deadman type" switch. All
cars are equipped with electric service brakes controlled from
the locomotive. A full intercom control from the locomotive to
all cars is also standard. The cars are all equipped with
independent suspension and full pivoting action on each of the
trucks to minimize wear on the running gear and tracks.
In a telephone conversation of February 19, 1992, Mr.
Williams indicated that the locomotive is powered by a diesel-
mechanical system. In this type of system, power from the diesel
engine reaches the wheels through a clutch or fluid flywheel and
gear box.All major mechanical components, such as diesel hydraulic
drive pumps, fuel and hydraulic reservoirs, air compressor and
receiving tank, etc., are located in the coal tender-type car.
The passenger cars are designed for a nominal capacity of 30
passengers per unit, and, depending on the type of usage required,
the locomotive can efficiently haul up to ten passenger cars.
The applicable heading for the diesel-mechanical locomotive
and coal tender-type car will be 8602.90.0000, Harmonized Tariff
Schedule of the United States (HTS), which provides for other
rail locomotives; locomotive tenders. The rate of duty will be
3.9 percent ad valorem.
The applicable subheading for the passenger cars will be
8605.00.0000, HTS, which provides for railway or tramway
passenger coaches, not self-propelled. The rate of duty will be
18 percent ad valorem.
Goods classifiable under subheading 8602.90.0000, HTS, which
originated in the territory of Canada, will be entitled to a 2.3
percent rate of duty under the United States-Canada Free Trade
Agreement upon compliance with all applicable regulations.
Goods classifiable under subheading 8605.00.0000, HTS, which
originated in the territory of Canada, will be entitled to a free
rate of duty under the United States-Canada Free Trade Agreement
upon compliance with all applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
Jean F. Maguire
New York Seaport