CLA-2-87:OT:RR:NC:N1:101
Michael Dahm, Senior Trade Advisor
Cole International USA, Inc.
2094 Grand Island Blvd.
Grand Island, NY 174221
RE: The tariff classification of an air duct cleaning vehicle from Canada
Dear Mr. Dahm:
In your letter dated April 5, 2016 you requested a tariff classification ruling on behalf of your client, Hypervac Technologies of Alberta, Canada.
The item under consideration has been identified as an H1 air duct cleaning system. Hypervac exports into Canada truck chassis from multiple manufacturers from the United States. You state that the gross vehicle weight (GVW) of these vehicles is normally under 9500lbs and are always 1 ton chassis. You also state that they are light to medium duty. In addition, the vehicles for the most part are spark-ignition internal combustion engines with room to transport one or two workers in addition to the driver.
In Canada, the truck is converted from a chassis into a motor vehicle specifically constructed. They are equipped with various devices such as an internal filtration system and suction system (6000-8000cfms) that enables them to perform a non-transport function. The purpose is for the cleaning of HVAC systems in all types of homes and commercial buildings.
The applicable subheading for the H1 air duct cleaning system will be 8705.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Special purpose motor vehicles, other than those principally designed for the transport of persons or goods … : Other.” The 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 the World Wide Web at https://hts.usitc.gov/current.
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].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division