CLA-2-84:S:N:N1:102 850742
Mr. Bruce H. Leeds
Post Office Box 91506
Los Angeles, CA 90009
RE: The tariff classification of a chassis mounted concrete pump
from W. Germany
Dear Mr. Leeds:
In your letter dated March 22, 1990, on behalf of your
client, Putzmeister Inc., you requested a tariff classification
ruling.
Your inquiry deals with the proper classification of a
chassis mounted concrete pump with an attached extendible boom.
The boom, which folds into several sections and is capable, on
some models, of reaching over 170 feet, is completely articulated
and powered by a full hydraulic system. While the manufacturer
produces these mobile concrete pump vehicles in several
arrangements, the instant item consists of just a towable trailer
with the boom and concrete pump mounted onto it. The ultimate
customer is responsible for supplying his own tractor for towing
the unit.
In operation the Putzmeister unit is brought to the
construction site where it is set up in place by extending its
four hydraulic support legs (needed for stability due to the
length of the boom) and backing up a concrete mixing truck in
order to feed the mixture to the unit's rear-mounted concrete
pump. The pump, which consists of a large volume "harsh mix"
hopper and a set of snow blower-like mixing augers, forces the
concrete through the carrying tube built into the delivery boom.
The boom's operator is able to maneuver the boom in such a way as
to allow exact delivery of the concrete to a precise location on
the work site.
It was your position that these trailer-type concrete pumps
should be classified under the provision for concrete pumps,
Harmonized Tariff Schedule (HTS) number 8413.40.0000. It was
noted that the Explanatory Notes to HTS heading 8413 excluded
"special purpose vehicles permanently equipped with concrete
pumps" and referred to possible classification under heading
8705.
In as far as heading 8705 is concerned, the applicable
Explanatory Notes state that that provision covers only those
vehicles which comprise an essentially complete motor vehicle
(containing a propelling engine, transmission, brakes, steering,
etc.). Since the unit at hand is a towed vehicle, this heading
would not apply. Likewise the alternative heading of 8716,
trailers and semi-trailers and other vehicles not mechanically
propelled, is unsuitable due to Explanatory Note (II)(b) of that
heading. The Note excludes from that provision "...machines and
appliances mounted on a simple wheeled chassis, designed to be
towed, such as mobile pumps and compressors (heading 84.13 or
84.14)".
The applicable subheading for the chassis mounted concrete
pump will be 8413.40.0000, Harmonized Tariff Schedule of the
United States (HTS), which provides for concrete pumps . The
rate of duty will be 3 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport