HQ 953715
JULY 16 1993
CLA-2:CO:R:C:M 953715 JAS
District Director of Customs
Area/Port of Blaine
Key Tower Bldg. #2200
1000 2nd. Avenue
Blaine, WA 98104-1049
RE: PRD 3004-92-100128; Honda Power Carrier Model HP400;
Pedestrian Controlled Works Truck, Motorized, Tracked
Vehicle for Transport of Goods Over Short Distances,
Subheading 8709.19.00; Motor Vehicle for the Transport
of Goods, Heading 8704
Dear Sir:
This is our decision on Application for Further Review of
Protest No. 3004-92-100128, filed against your action in
classifying the Honda Power Carrier Model HP400, from Japan. The
entry was liquidated on June 5, 1992, and this protest timely
filed on September 1, 1992.
FACTS:
The vehicle in question is a pedestrian controlled, tracked
vehicle designed to transport loads up to 770 lbs. (level) and
550 lbs. (inclined) at slow speeds over short distances. The
Power Carrier features a 4 hp., single cylinder air cooled engine
that generates forward ground speeds of 76 ft./min. in first gear
and 191 ft./min. in second gear, a transmission with 2 forward
and 1 reverse speeds, and a 32 inch wheelbase. The vehicle
weighs 352 lbs. and measures 74 in. x 25 in. x 41 in., with an
adjustable cargo bed measuring 43.7-58 in. x 20-30 in. x 7 in.
The Power Carrier is advertised for heavy work around
nurseries and greenhouses, etc., as well as factories,
warehouses, construction sites and railyards for moving machinery
and large bulky parts over short distances.
The HP400 was entered under the provision for self-propelled
works trucks, of the type used in factories, warehouses, dock
areas or airports for short distance transport of goods. Noting - 2 -
its cargo-carrying capability, you liquidated the entry under an
appropriate provision for motor vehicles for the transport of
goods.
The provisions under consideration are as follows:
8704.90.00 Motor vehicles for the transport of goods:
Other...25 percent under heading 9903.87.00
* * * * *
8709.19.00 Works trucks, self-propelled, not fitted with
lifting or handling equipment, of the type
used in factories, warehouses, dock areas or
airports for short distance transport of
goods: Other....Free
ISSUE:
Whether the vehicle in issue is a works truck of heading
8709.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
It is apparent that the Power Carrier is principally
designed to carry goods. It is described by heading 8704. As to
the claimed classification, the provisions of heading 8709 are
governed by "use." Group Italglass U.S.A. v. United States, Slip
Op. 93-46, dated March 29, 1993, and related cases. The standard
in this case is the principal use of the class or kind of
vehicles to which the vehicle under protest belongs.
The HP400 is depicted in literature hauling heavy parts
inside a railway roundhouse. It is also advertised for use in
and around nurseries and greenhouses. That it is a tracked
vehicle suggests substantial off-road uses, for example, in rocky
and hilly terrain such as farms, public lands, forests, golf
courses, mines or quarries above or below ground. The design
characteristics of the HP400 suggest a multitude of cargo
carrying uses both indoors and outdoors. It is marketed as a
dependable, multipurpose vehicle that covers a variety of work
needs. In our opinion, the record does not support a conclusion
that the Honda Power Carrier HP400 belongs to a class or kind of - 3 -
vehicles used in factories, warehouses, dock areas or airports
for short distance transport of goods.
HOLDING:
Under the authority of GRI 1, the Honda Power Carrier HP400
is provided for in heading 8704. It is classifiable in
subheading 8704.90.00, as liquidated.
The protest should be denied. A copy of this decision
should be attached to the Customs Form 19 and mailed to
protestant as part of the notice of action on the protest.
Sincerely,
John Durant, Director