Mr. Anthony A. Tonucci
Grunfeld, Desiderio, Lebowitz & Silverman LLP
245 Park Avenue
New York, NY 10167-3397
RE: The tariff classification of unfinished railway passenger train units from Spain.
Dear Mr Tonucci:
In your letter dated February 8, 2000, on behalf of Construcciones Y Auxiliares De Ferrocarril (CAF SA/Spain), you requested a tariff classification ruling. You submitted photographs with your request.
The articles in question are 75 unfinished self-propelled railway units from Spain. After importation, the unfinished units will be further processed into complete passenger coaches in the United States and sold to the WMATA for the subway system in the metropolitan Washington, D.C area. You state that the unfinished railway train units, as imported, represent approximately 33 percent of a finished unit.
Each unit, as imported, is comprised of a car shell consisting of two sides, two ends, and a roof of aluminum and/or steel construction. In addition, each unfinished coach will be imported with hydraulic dampers, supports, fire barrier, side wall and roof isolation, floor wood panels, cab floor pavement, exterior grills in side walls, grounding connections in cable trays, cable trays and flexible conduits, pneumatic and electric piping, passenger doors and door mechanisms, underframe LV cables, couplers, door step, cab side walls, HVAC refrigerant pipe, passenger area ventilation ducts, cabling, under seat electric cabinets, roof antenna, destination sign glass covering, anticlimber, skirts in front end and car side shells, rear and front end doors, windows, heated door step, side wall linings, electric cabinet connections, external lighting, underframe LV cable tray covers and exterior speaker.
You indicate that, as imported, the unfinished coaches are not mounted on underframes and are missing main components such as passenger seats, wheels, axles, brakes and the propulsion system. After importation, the unfinished coaches are to be assembled with these main components and other components in the United States to produce the finished passenger coaches. In their imported condition these units do not have the essential character of complete self-propelled railway passenger coaches.
The applicable subheading for the unfinished railway passenger train units will be 8607.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of railway or tramway locomotives or rolling stock: other: other. The rate of duty will be 3.1 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
Patrick J. Wholey at 212-637-7036.
Robert B. Swierupski