CLA-2 CO:R:CV:G: 083185 JLV
Mr. T.E. Reimers
Mitsubishi Fuso
100 Center Square Road
Bridgeport, New Jersey 08014
RE: Cab chassis with G.V.W. not exceeding 5 metric tons; cab
chassis with G.V.W. exceeding 5 metric tons but not
exceeding 20 metric tons
Dear Mr. Reimers:
In a letter dated October 28, 1988, you requested a
ruling on the classification of certain medium-weight cab
chassis to be imported by Mitsubishi Fuso Truck of America,
Inc. Previous rulings on similar vehicles were issued on
December 23, 1987 (file 826767), and August 11, 1988 (file
831272). In this ruling we classify the four models
identified in your letter, and we modify the ruling of
December 23, 1987 (file 826767) to reflect the correct tariff
provisions for the merchandise described in your request of
November 23, 1987, which was the factual basis for the
decision of December 23, 1987.
FACTS:
The four models are all cab-over-engine cab chassis
powered by a compression-ignition internal combustion engine.
Each model consists of a complete chassis (i.e., chassis-
frame, engine, transmission, steering gear, axles) that is
fitted with a cab. None of the models have a cargo body or
platform or other body component to the rear of the cab. The
FK 415 has a gross vehicle weight (G.V.W.) of 23,000 pounds
(10.5 metric tons); the FK 455 has a G.V.W. of 28,000 pounds
(12.7 metric tons); the FM 555 has a G.V.W. of 32,600 pounds
(14.8 metric tons); and the FH 100 has a G.V.W. of 17,196
pounds (7.8 metric tons).
- 2 -
In a ruling issued on December 23, 1987 (file 826767),
five FH models with a G.V.W. of 17,196 pounds and two FG
models with a G.V.W. of 11,000 pounds were classified under
subheading 8706.00.1040, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), as chassis fitted with
engines.
ISSUE:
Are these chassis, if fitted with cabs, classified as
chassis fitted with engines or as unfinished vehicles having
the essential character of the finished vehicles?
LAW AND ANALYSIS:
Under the HTSUSA goods are classified according to the
principles set forth in the General Rules of Interpretation.
GRI 1 provides, in part, that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Heading 8704 provides for motor vehicles for the
transport of persons. Heading 8706 provides for chassis
fitted with engines (for motor vehicles of headings 8701 to
8705). In chapter 87, note 4, it is stated that "[m]otor
chassis fitted with cabs fall in headings 8702 to 8704, and
not in heading 8706."
The four models consist of motor chassis fitted with
cabs. Models FK 415, FK 455, FM 555, and FH 100 are cab
chassis with compression-ignition (diesel) internal combustion
engines and with G.V.W.'s exceeding 5 metric tons but not
exceeding 20 metric tons. These cab-over-engine chassis are
the type of chassis for motor vehicles for the transport of
goods, and are not the type for vehicles described in headings
8702 and 8703, HTSUSA. The enclosed cab and the high payload
capacity of the models are clear evidence that these cab
chassis have the essential character of the motor vehicles
classified in heading 8704, and specifically in subheading
8704.22.10, HTSUSA.
For the same reasons, the cab chassis described in the
letter of December 23, 1987 (file 826767), are classified in
heading 8704. The five FH models are classified in subheading
8704.22.10, HTSUSA. The two FG models, rated at G.V.W. 11,000
pounds, are classified in subheading 8704.21.00, HTSUSA, which
provides for such motor vehicles not exceeding 5 metric tons
in G.V.W. The G.V.W. of the two FG models is stated to be
11,000 pounds. Based on an equivalency factor of 2.2046
kilograms per 1 pound, this is less than 5 metric tons, which
is 11,023 pounds.
- 3 -
HOLDING:
The FK 415, FK 455, FM 555, and FH 100 are classified in
subheading 8704.22.10, HTSUSA.
The five FH models described in the ruling of December
23, 1987 (file 826767) are classified in subheading
8704.22.10, HTSUSA. The two FG models described in that same
ruling are classified in subheading 8704.21.00, HTSUSA, and
are dutiable under subheading 9903.87.00, HTSUSA, at 25
percent ad valorem.
EFFECT ON OTHER RULINGS:
The ruling letter of December 23, 1987 (file 826767), is
modified as stated in this decision, effective for those
models described in that letter and entered on or after the
date of this letter.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: AD NY SEAPORT
1cc: Chief, CIE
1cc: Director, Trade Ops
1cc: Director, Commercial Rulings
1cc: AC, CO
1cc: Reading File - General Classification
Library: valentin
File Name: 083185