CLA-2 CO:R:C:M 089799 DFC
Mr. Robert D. Weakly,
Branch Manager,
Norman G. Jensen, Inc.
P.O. Box 238
Eastport, Idaho 83826-0238
RE: Campers, truck, pickup, fiberglass
Dear Mr Weakly:
In a letter dated June 4, 1991, you inquired, on behalf of
Peak Manufacturing Ltd., of Alberta, Canada, as to the tariff
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), of pickup truck campers made of
fiberglass. Descriptive literature was submitted.
FACTS:
The camper is produced in Canada by Peak Manufacturing Ltd.
The overall length of the camper is 15 feet 3 inches, box length
is 9 feet 6 inches, overall height is 7 feet 1 inch, and overall
width is 7 feet 11 inches. Standard features include a full
fiberglass exterior shell, a two-pound density urethane
insulation, safety glass radius windows, oak interior finish for
doors and trim, camper tie downs, 4-system hydraulic jacks, and
an aluminum rack and ladder affixed to the outside of the camper.
The interior living compartment includes a fiberglass shower
enclosure, a powered roof vent in the bathroom, a refrigerator, a
water pump with 30 gallon water tank, a 4-burner range with
oven, 110 volt service with outlets, a sink, a dining table, full
size quality spring mattress, etc.
The fiberglass camper is installed over the rear deck area
(body) of a pickup truck and is used to convert the open pickup
vehicle into an enclosed motor home. The camper is not
permanently installed on the pickup, but it is mounted on the
pickup body. It may possibly be bolted or clamped to the body,
and can be attached and detached depending on the vehicle's
intended use. When detached, the camper is supported by 4 legs
(two long legs at the front and two shorter legs in the rear).
The camper has no other use but to be installed on a pickup
truck.
-2-
ISSUE:
What provision of the HTSUSA describes the pickup truck
camper made of fiberglass?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes, and, provided
such headings or notes do not otherwise require, according to
[the remaining GRI's taken in order]." In other words,
classification is governed first by the terms of the headings of
the tariff and any relative section or chapter notes.
You state that you were told by a Customs officer to enter
the camper as a structure. Subheading 7308.90, HTSUSA, provides
for other structures of iron or steel while subheading 7610.90,
HTSUSA, provides for other aluminum structures. The camper
involved is made of fiberglass, and therefore, the cited
provisions do not apply. There is no provision in the schedule
for structures of fiberglass.
You suggest that the camper may be classifiable under one of
the subheadings of the HTSUSA listed below:
9406.00 other prefabricated buildings
8707.10 bodies of the vehicles of heading 8703
8707.90 bodies for other motor vehicles
8708.29 parts and accessories of motor vehicle bodies
8708.99 other parts and accessories of motor vehicles
3926.90 other articles of plastics
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) to the HTSUSA, although not dispositive,
should be looked to for the proper interpretation of the HTSUSA.
See 54 FR 35128 (August 23, 1989). The EN to heading 94.06 at
page 1582 reads in pertinent part as follows;
This heading covers prefabricated buildings, also known
as "industrialized buildings", of all materials.
These buildings, which can be designed for a variety
of uses, such as housing, worksite accommodation,
offices, schools, shops, sheds, garages and
greenhouses, . . .
-3-
The pickup truck camper is not in the class of any of the
listed exemplars. Thus it is not a building and would not be
classified under heading 9406, HTSUSA.
The EN to heading 87.07 at page 1431 reads in pertinent part
as follows:
This heading covers the bodies (including cabs) for the
motor vehicles of headings 87.01 to 87.05.
It covers not only bodies designed to be mounted on a
chassis, but also bodies for vehicles without chassis
(in which case the body itself supports the engine and
axles); . . .
The heading covers a wide range of bodies for various
types of vehicles (e.g., passenger vehicles, lorries
and special purposes vehicles). . . .
The instant camper is not provided for under subheading
8707.10, HTSUSA, as bodies for the vehicles of heading 8703,
because it is not the body of the vehicle, but is mounted on the
body of the pickup truck.
The EN to heading 87.08 at page 1432 reads in pertinent part
as follows:
This heading covers parts and accessories of the motor
vehicles of headings 87.01 to 87.05, provided the parts
and accessories fulfil both the following conditions:
(i) They must be identifiable as being suitable
for use solely or principally with the above-
mentioned vehicles;
and (ii) They must not be excluded by the provisions
of the Notes to Section XVII (see the
corresponding General Explanatory Note).
In New York Ruling Letter 830498 dated July 27, 1988,
Customs considered the tariff classification of reinforced
plastic truck canopies under the HTSUSA. The canopies were made
of fiberglass reinforced plastic with glass windows and were
designed to fit on pickup trucks. These canopies were classified
under subheading 8708.99.50, HTSUSA, as other parts and
accessories of motor vehicles.
-4-
The fiberglass camper is complete with habitation
facilities, has windows on the sides and at the rear, and a door
located at the rear. The camper is identifiable as being
suitable for use solely or principally with the pickup truck. It
is not excluded by the provisions of the notes to Section XVII,
and it is not more specifically described under another heading
of the HTSUSA.
The fiberglass camper, although mounted on the body of the
pickup truck, is an accessory to the entire vehicle rather than
just the body. Consequently, it is properly classifiable under
subheading 8708.99.5045, HTSUSA, as parts and accessories of the
motor vehicles of headings 8701 to 8705, other parts and
accessories, other, slide-in campers.
Classification under subheading 3926.90, HTSUSA, as other
articles of plastics is precluded inasmuch as subheading 8708.99,
HTSUSA, more specifically describes the fiberglass camper.
HOLDING:
For the foregoing reasons, it is our position that the
fiberglass camper is classifiable under subheading 8708.99.5045
HTSUSA,, as parts and accessories of the motor vehicles of
heading 8701 to 8705, other parts and accessories, other, slide-
in campers. The General Column 1 rate of duty for this provision
is 3.1 percent ad valorem.
Merchandise classifiable under subheading 8708.99.5045,
HTSUSA which originated in the territory of Canada is entitled to
a 2.1 percent ad valorem rate of duty under the United States-
Canada Free Trade Agreement upon compliance with all applicable
regulations.
Sincerely,
John Durant, Director
Commercial rulings Division
6cc NY Seaport
1cc DD Great Falls Montana
1cc John Durant
1cc R. DeSoucey NY Seaport
1cc Legal Reference