CLA-2-87:OT:RR:NC:N2:206
Amanda Williams
Industrial Video and Control
105 McDougall Ct
Greenville, SC 29607
RE: The tariff classification of mobile platforms from China.
Dear Ms. Williams:
In your letter, dated December 9, 2021, you requested a tariff classification ruling. Pictures and other descriptive literature were submitted with your request.
The items under consideration are Mobile Platforms (trailers) MVT-3001 and MVT-3002, which are imported disassembled. The shipment includes a chassis, tires, wheels, axles, mast, and tongue. You state that all these items, including the trailer body, are imported together for the express purpose of completing the mobile platforms, which provide long term remote surveillance for construction sites, outdoor events, government facilities, parking lots, etc. The mobile platforms are transported to the sites by a tow vehicle. The articles are not imported with any electrical or surveillance equipment.
The applicable subheading for the articles imported together to complete mobile platforms MVT-3001 and MVT-3002 will be 8716.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Other trailers and semi-trailers.” The general rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8716.40.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8716.40.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division