CLA-2 CO:R:C:G: 082438
TARIFF No.: 8706.00.10; 8704.21.00; 8704.31.00; 8704.32.00
Brian Goldstein, Esq.
Siegel, Mandell & Davidson, P.C.
655 Fifteenth Street, N.W.
Washington, D.C. 20005
RE: NPR stripped chassis, NPR cab chassis Flatlow and NPR
cab chassis
Dear Mr. Goldstein:
Your letter of June 13, 1988, requests a ruling on the
classification of various chassis on behalf of Isuzu Truck of
America, Inc., under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA).
FACTS:
The merchandise includes three models of chassis: the NPR
stripped chassis and cab chassis Flatlow, both with diesel
engines; and the NPR cab and chassis with a gasoline engine.
The NPR stripped chassis is available in two models, which have
a different gross vehicle weight (G.V.W.). The following chart
lists information relevant to each model:
MODEL ENGINE G.V.W. WHEELBASE LENGTH
NPR Stripped Diesel 9,000- 132.5-150 18.21 ft.
Chassis 10,000 inches
(No Cab) lbs. (4-
4.5 metric
tons)
11,000- 132.5-150 18.21 ft.
13,250 lbs. inches
(5-6 metric
tons)
- 2 -
Cab Chassis Diesel 11,050 109-132.5 17-22ft.
Flatlow lbs. (5 inches
metric
tons)
NPR Cab and Gasoline 11,000- 109-150 17-22 ft.
Chassis 13,250 inches
lbs. (5-6
metric
tons)
ISSUE:
What are the classifications of the various chassis and
cab chassis.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI) govern
classification under the HTSUSA. GRI 1 states, in part, that
classification shall be determined according to the terms of
the headings and any relative section or chapter notes. The
headings at issue include:
8706 Chassis fitted with engines, for the motor
vehicles of 8701 to 8705:
* * * * * * * * * * * *
8704 Motor vehicles for the transport of goods:
* * * * * * * * * * * *
Other, with compression-ignition internal
combustion piston engine (diesel or semi-
diesel):
* * * * * * * * * * * *
8704.21.00 G.V.W. not exceeding 5 metric tons
* * * * * * * * * * * *
G.V.W. exceeding 5 metric tons but not exceeding
20 metric tons:
8704.22.10 Cab chassis
- 3 -
* * * * * * * * * * *
Other, with spark-ignition internal
combustion piston engine:
* * * * * * * * * * *
8704.32.00 G.V.W. exceeding 5 metric tons
The NPR stripped chassis is classifiable in heading 8706.
Classification in that provision requires that the article be a
chassis fitted with an engine and that it be for a motor
vehicle of heading 8701 to 8705. The Explanatory Notes (EN)
provide some guidance as to the types of chassis intended for
classification in that heading. They state that this heading
covers the chassis-frames or the combined chassis-body
framework, for the motor vehicles of heading 8701 to 8705,
fitted with their transmission and steering gear and axles
(with or without wheels). The NPR stripped chassis has a
direct injected, tubocharged diesel engine fitted onto a frame
of the type used in motor vehicles for the transport of goods,
which are classified in heading 8704.
The NPR cab chassis Flatlow is classifiable in heading
8704. Note 4, Chapter 87, Section XVII, states that motor
chassis fitted with cabs fall in heading 8702 to 8704, and not
in heading 8706. Subheading 8704.21.00 which provides for cab
chassis with compression-ignition internal combustion piston
engines, either diesel or semi-diesel, with a G.V.W. not
exceeding 5 metric tons may apply. Your submission states that
the NPR Flatlow has a G.V.W. of 11,050 pounds whereas the
specification sheet states that the G.V.W. is 10,500 lbs.
The NPR cab chassis is also classifiable in heading 8704
as a cab chassis with a spark-ignition internal combustion
engine. However, under the facts presented, we are unable to
make a determination as to the proper subheading for
classification. Your submission states that the G.V.W. for
these chassis is 11,000 to 13,250 pounds (5 to 6 metric tons).
Cab chassis with a G.V.W. which does not exceed 5 metric tons
are classified in subheading 8704.31.00 and those with a G.V.W.
which exceeds 5 metric tons are classified in subheading
8704.32.00.
- 4 -
HOLDING:
Both models of the NPR stripped chassis are classified in
subheading 8706.00.1060 with duty at the rate of 4 percent ad
valorem.
The cab chassis Flatlow is classified in subheading
8704.21.0000 if the G.V.W. does not exceed 5 metric tons. The
rate of duty of 25 percent under subheading 9903.87.0000 would
apply. If the G.V.W. exceeds 5 metric tons but does not exceed
9 metric tons the classification will be under subheading
8704.22.1020 with duty at the rate of 4 percent ad valorem.
The NPR cab chassis gasoline engine models with a G.V.W.
exceeding 5 metric tons but not exceeding 9 metric tons will be
classifiable under subheading 8704.32.0010 with duty at the
rate of 25 percent ad valorem under subheading 9903.87.0000.
The G.V.W. of each vehicle can only be determined at the
time of importation. It is the road weight specified by the
manufacturer as being the design weight capacity of the
vehicle. This weight is the combined weight of the vehicle,
the maximum specified load, the driver and a full tank of fuel.
Harmonized Commodity Description and Coding System Explanatory
Notes Vol 4, p. 1428. Classifications are based on exact
specified G.V.W.'s and cannot be based on a range of G.V.W.'s.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: AD NY Seaport
2cc: Chief, CIE
1cc: NIS 101
1cc: Reading File
1cc: AC CO
1cc: Durant
LIBRARY: allums
FILE NAME: 082438 (note: corrections made 10/31/89:JLV)