CLA-2 RR:TC:MM 958767 JAS
Port Director of Customs
3236 16th. St., S.W.
Seattle, WA 98134
RE: PRD 3001-95-100455; Lift-Truck, All-Terrain Truck, Motor
Vehicle for the Transport of Goods,
Heading 8704; Special Purpose Motor Vehicle, Heading
8705
Dear Port Director:
This is our decision on Protest 3001-95-100455 filed
against your classification of the Tatra 815 vehicle, a product
of the Czech Republic. The entry was liquidated on May 5, 1995,
and this protest timely filed on June 29, 1995.
FACTS:
The vehicle under protest is a 1991 Tatra truck, model
815 VVN 26 265. Pictures and other descriptions show an eight-wheel, four-axle vehicle consisting of an enclosed cab, chassis,
and rear cargo deck with sideboards. The Tatra has all-wheel
drive and fully independent suspension, and is equipped with a
winch. It has a curb weight of 15,200 kg. a payload capacity of
12,000 kg. and a maximum forward speed of 80 km/hr. The rear
cargo platform measures 2,410 mm x 6,250 mm. Submitted literature
describes the Tatra 815 as a platform lorry "...intended for
transport of loads and persons...and for hauling trailers..." and
labels it the "Truck of the Future."
The vehicle was entered as a special purpose vehicle of
heading 8705, Harmonized Tariff Schedule of the United States
(HTSUS). The importer's representative maintains the winch
enables the vehicle to retrieve distressed machinery and
equipment. Thus, it is akin to wreckers provided for in heading
8705. Your office determined the Tatra 815 is a motor vehicle
for the transport of goods and liquidated the entry under the
appropriate provision in heading 8704, HTSUS. There is a picture
of the Tatra 815 minus the cargo body (i.e., a cab chassis) but
this is believed to be for promotional purposes only. Other
documentation in the file indicates the vehicle under protest is
imported with cargo body intact. - 2 -
The provisions under consideration are as follows:
8704 Motor vehicle for the
transport of goods:
Other, with compression-ignition
internal
combustion piston (diesel or semi-diesel):
8704.23.00
G.V.W exceeding 20 metric tons
...25 percent
* * * *
8705 Special purpose motor
vehicles, other than those
principally designed for the transport of
persons or
goods...:
8705.90.00
Other...2.2 percent ad valorem
ISSUE:
Whether the Tetra 815 vehicle is principally designed for
the transport of persons or goods.
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.
The Harmonized Commodity Description And Coding System
Explanatory Notes (ENs) constitute the official interpretation of
the Harmonized System. While not legally binding on the
contracting parties, and therefore not dispositive, the ENs
provide a commentary on the scope of each heading of the
Harmonized System and are thus useful in ascertaining the
classification of merchandise under the System. Customs believes
the ENs should always be consulted. See T.D. 89-80. 54 Fed. Reg.
35127, 35128 (Aug. 23, 1989).
- 3 -
Relevant ENs at p. 1429 state that heading 87.05 covers a
range of motor vehicles, specially constructed or adapted,
equipped with various devices that enable them to perform certain
non-transport functions, i.e., the primary purpose of a vehicle
of heading 87.05 is not the transport of persons or goods. Among
the vehicles included in heading 87.05 are:
(1) Motor breakdown lorries consisting of a lorry
chassis,
with or without a floor, equipped
with lifting gear such
as non-rotating cranes, trestles,
pulleys or winches,
designed for lifting and towing broken-down
vehicles.
* * *
(7) Crane lorries, not for the transport of goods,
consisting
of a motor vehicle chassis on which a
cab and a rotating
crane are permanently mounted.
However, lorries with
self-loading devices are excluded
(heading 87.04).
* * *
(9) Lorries fitted with stacking mechanisms (i.e.,
with a platform
which moves on a vertical support and
is generally powered
by the vehicle engine). But the
heading excludes self-loading
motor-vehicles equipped with winches,
elevating devices, etc.,
but which are constructed essentially
for the transport of goods
(heading 87.04).
In each of these examples, the winch, crane or elevating device,
etc., performs the primary function for which the vehicle was
designed, with any cargo or personnel-carrying capability being
subsidiary. The design characteristics and other available
information indicate the Tatra 815 is a motor vehicle constructed
essentially to carry goods, with any personnel-carrying, or
lifting, material-handling or other non-transport functions being
subsidiary.
HOLDING:
Under the authority of GRI 1, the Tatra 815 VVN 26 265 is
provided for in heading 8704. It is classifiable in subheading
8704.23.00, HTSUS.
The protest should be DENIED. In accordance with Section
3A(11)(b) of Customs Directive 099 3550-065, dated August 4,
1993, Subject: Revised Protest Directive, you should mail this
decision, together with the Customs Form 19, to the protestant,
through its broker, no later than 60 days from the date of this
letter. Any reliquidation of the entry or entries in accordance
with the decision must be - 4 -
accomplished prior to mailing the decision. Sixty days from the
date of the decision the Office of Regulations and Rulings will
take steps to make the decision available to Customs personnel
via the Customs Rulings Module in ACS and to the public via the
Diskette Subscription Service, the Freedom of Information Act and
other public access channels.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division