CLA-2-87:OT:RR:NC:N2:201
David Lucas
Womble Bond Dickinson LLP
200 West Side Square, Suite 950 Huntsville, AL 35801
RE: The tariff classification of Daihatsu HiJet Mini Dumpers from Japan
Dear Mr. Lucas:
In your letter dated March 7, 2024, you requested a tariff classification ruling on behalf of your client, Kei Off Road Association, Inc., located in Hillsdale, Michigan.
The item under consideration has been identified as a Daihatsu Hijet Mini Dumper. In your request you state that these dumpers are non-road mini trucks with a covered cab. They include a dumper mechanismspecifically, a rear-tilt dump bed. They are equipped with front-passenger restraints, no rear seating, and a rear-dump capacity of 0.35 metric tons. They are powered by a 30 kW three-cylinder engine rated at less than 660 cc.
You suggest classification of the Mini Dumper as an off-road vehicle in 8704.10.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Motor vehicles for the transport of goods: Dumpers designed for off-highway use: Other: Rear dump: With a capacity of 40.8 metric tons or less, because the mini trucks have been modified before exportation from Japan, cannot exceed 20 mph, and have been certified by a manufacturer holding a Certificate of Conformity from the EPA to meet the standards in 40 C.F.R. Part 1054. You also claim that these vehicles have been deemed as off-road by the Department of Transportation, and this should affect CBP's tariff classification. We disagree.
In our email to you, dated March 8, 2024, we requested engineering reports showing how these vehicles had been modified. You did not provide any engineering reports but stated that the engine's horsepower cannot exceed 30kW; the vehicle cannot exceed 20mph; the vehicle is not equipped with turn signals (i.e., turn-signal delete'); and the vehicle is imported with farm-use only or non-highway use tires or off-the-road wheels.
Classification of goods in the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation (GRIs). GRI 1. states ... classification shall be determined according to the terms of the headings ... . Heading 8704 provides for Motor vehicles for the transport of goods.
The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs. The ENs to 87.04 states regarding 8704.10:
These dumpers can generally be distinguished from other vehicles for the transport of goods (in particular, tipping lorries (trucks)) by the following characteristics:
The Mini Dumper does not meet any of these requirements. While the modifications you listed may render it incapable of being registered and titled for use on public roads, they do not modify the Mini Dumper in such a way to make it akin to the vehicles classified in 8704.10.
The applicable subheading for the Daihatsu Hijet Mini Dumper will be 8704.31.0020, 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/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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