CLA-2-87:OT:RR:NC:N2:201
Rika Vaughn
Yamagin Tsusho Co., Ltd.
9461 Charleville Blvd. # 229 Beverly Hills, CA 90048
RE: The tariff classification of 2023 Daihatsu Hijet Mini Dumper from Japan
Dear Ms. Vaughn:
In your letter dated March 9, 2023, you requested a tariff classification ruling on behalf of your client, Yamagin Corporation of Tokyo, Japan.
The item under consideration has been identified as a 2023 Daihatsu Hijet Mini Dumper, (Chassis Number S510P-0494531). The Daihatsu Hijet Mini Dumper is equipped with a 658 Cubic Centimeter (cc) spark-ignition internal combustion (gas) engine. The Mini Dumper is 3,395 millimeters (mm) in length, 1,475 (mm) in width, and 835 (mm) in height.
The Mini Dumper has a Gross Vehicle Weight Rating (GVWR) of 1,490 kilograms (kg) (1.49 metric tons) in the 5-speed manual transmission; and a 1,520 (kg) (1.52 metric tons) GVWR in the automatic transmission. You state that this specific vehicle is a 5-speed manual transmission.
In your request, you state that this vehicle should be classified as an “off-road” vehicle. The research conducted by this office indicates that this vehicle was designed for on-road use in Japan. Evidence has not been provided to indicate that this vehicle has been deemed an “off-road” vehicle by the Department of Transportation.
The applicable subheading for the 2023 Daihatsu Hijet Mini Dumper will be 8704.31.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor vehicles for the transport of goods: Other, with only spark-ignition internal combustion piston engine: G.V.W. not exceeding 5 metric tons: G.V.W. not exceeding 2.5 metric tons.” The rate of duty will be 25% ad valorem.
Please note, this classification has no effect on the importability of any vehicle or vehicle parts/accessories deemed restricted, including motor vehicles not conforming to Federal Safety and Emission Standards. Any questions regarding the importation of these vehicles and or parts may be directed to the National Highway Traffic Safety Administration (NHTSA) at 888-327-4236 and/or the Environmental Protection Agency (EPA) at 202-272-0167.
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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 Matthew Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division