Mr. Hans Otto Mross, President
Mross Import Services, Ltd.
25450 80th Ave
Langley, British Columbia
V1M 3M9 CANADA
RE: The tariff classification of Unimogs from Germany
Dear Mr. Mross:
In your letter dated January 29, 2016 you requested a tariff classification ruling.
The items under consideration have been identified as various models of “Unimog”, which is an acronym for the German word ""UNIversal-MOtor-Gerät". The models under consideration are the U216, U218, U318, and U423, which are all powered by a 4 cylinder diesel engine. And the U427. U430, U527, and U530, which are all powered by a 6 cylinder diesel engine.
You state in your request that these Unimogs are limited to a maximum speed on public roads of 40 kph. Additionally, you state that the majority of your clients are employed in the maintenance of railways, municipal properties and highways.
In a phone call on February 18, 2016, you explained that the U216 had an engine with a net power of 115 kW, the U218 and U318 had engines with a net power of 130 kW, the U423 had an engine with a net power of 170 kW, the U427 had an engine with a net power of 200 kW, the U430 had an engine with a net power of 220 kW, the U527 had an engine with a net power of 200 kW, and the U530 had an engine with a net power of 220 kW.
The applicable subheading for the U216, U218, U318, U423, U427. U430, U527, and U530, will be 8701.90.5015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tractors (other than tractors of heading 8709): Other: With a net engine power of less than 223.8 kW. The general rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Matthew Sullivan at [email protected].
Deborah C. Marinucci
National Commodity Specialist Division