CLA-2-87:S:N:N1:101-862497
Mr. David J. Washburn
General Manufacturing of Utah, Inc.
1635 S. State Street
Orem, Utah 84058
RE: The tariff classification of underground mining trucks from
Japan
Dear Mr. Washburn:
In your letter dated March 26, 1991 you requested a tariff
class- ification ruling. This inquiry is a supplement to your
letter dated October 2, 1990, and contains additional
information. You have submitted photo- graphs and descriptive
material. You have also presented letters from the United States
Department of Transportation and United States Environmental
Protection Agency explaining their definitions of motor vehicles.
The three models to be imported are the Isuzu pickup, 4
wheel drive with standard cab; the Isuzu pickup, 4 wheel drive
with crew cab; and the Isuzu pickup, 2 wheel drive with standard
drive. The point of origin for these vehicles is Isuzu Motors
Ltd., of Japan, and their final destination will be underground
mining operations in the United States. The vehicles (which are
pickup trucks) will be brought into the Foreign Trade Zone
(F.T.Z.) in Salt Lake City, Utah, where the following
modifications will be performed on all the vehicles:
1. The governor spring on the engine injection pump will be
modified to limit the engine speed to 3500 rpm maximum.
2. 5th and 4th speed gears will be removed from the
transmission to limit vehicle speed to 25 mph maximum.
3. A perimeter protection package, including heavy duty
front and rear bumpers, will be installed on each truck as
illustrated in the three enclosed photographs.
4. An on-board fire suppression system will be installed,
capable of extinguishing fires in the engine compartment, the
fuel tank, or the exhaust system area.
If the truck is a four wheel drive model, the following will
be performed in the F.T.Z.
1. The transfer case will be locked in the "4WD-Low Range"
position to limit vehicle speed to 25 mph maximum.
If the truck is a two wheel drive model, the following will
be performed in the F.T.Z.
1. 3rd speed gear will be removed from the transmission to
limit vehicle speed to 22 mph maximum.
2. The cab roof will be cut off most of the 2 wheel drive
standard cab long bed model trucks, to allow them to operate in
lower clearance mines.
You indicate that the work done in the F.T.Z. changes the
design of the transmission, the transfer case and the injection
pump. No other modifications are contemplated on the engine,
suspension or steering system. For mine use, it is likely that
you will install protective guards on the constant velocity
joints on the front drive axle of all 4 wheel drive models.
This will probably occur outside the F.T.Z. The trucks will use
the same windshield glass that is imported with the trucks. Most
trucks will use the imported tires, unless low-profile tires are
specified by a particular client. Special lighting equipment is
included in the design of the perimeter guard package to
facilitate turning corners in a dark underground environment.
The lunch boxes and oxygen self-rescuer boxes are only placed in
the cargo area for easy removal. The desire of the purchasers is
to use the trucks for the transportation of both personnel and
supplies or tools. It is your contention that the modified
vehicles will closely resemble other types of mining equipment
more than they will resemble above ground pickup trucks. You
request a classification for the trucks which will designate
them as specialized mining equipment.
Your letter of October 2, 1990 listed the following
specifications for the vehicles:
Dual Cab Single Cab
Wheelbase 119 inches 105 inches
Overall length 194 " 177 "
Overall width 66 " 66 "
Overall height 67 " 66 "
Seat capacity 6 passengers 3 passengers
Doors 4 2
Payload (including
passengers) 2,016 pounds 1,566 pounds
Engine diesel, 4 cylinder, 2.5 liters
Transmission manual manual
Gross Vehicle
Weight (G.V.W.) 5,400 pounds 4,520 pounds
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUSA) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes and, provided the headings or notes do not
require otherwise, according to GRIs 2 through 6. Heading 8704
provides for motor vehicles for the transport of goods. The
overall features of the vehicles in issue here indicate that they
are designed principally to transport supplies and tools. The
fact that they are off-road vehicles only and not licensed for
highway use is a further indication that they are not designed to
transport persons. Even if they were, there is no evidence that
they are principally designed to transport persons. Similarly,
the subject vehicles are not of a construction or design
resembling mining equipment and machines.
The applicable subheading for the underground mining
vehicles will be 8704.21.0000, Harmonized Tariff Schedule of the
United States (HTS), which provides for motor vehicles for the
transport of goods, other,with compression ignition internal
combustion piston engine (diesel or semi-diesel), G.V.W. not
exceeding 5 metric tons. The rate of duty on motor vehicles
(valued at $1,000 or more) for the transportation of goods is
temporarily increased to 25 percent ad valorem under subheading
9903.87.00, HTS.
You also asked for information regarding possible duty
credits for vehicles that are imported into the United States and
then re-exported to Canada in new condition, for sale there. We
suggest that you address this question to the U.S. Customs
Service, Office of Regulations and Rulings, 1301 Constitution
Avenue, N.W., Washington, D.C. 20229-0001.
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
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport