CLA-2 CO:R:C:G 086305 MBR
Mr. Mark K. Neville, Jr., Esq.
Lamb & Lerch
233 Broadway
New York, N.Y. 10279
RE: Modification of Ruling HQ 082797, dated July 14, 1989,
regarding Mitsubishi Lightweight Work Vehicle
Dear Mr. Neville:
This is in further reply to your Memoranda dated March 21, 1988
and September 8, 1988, requesting a ruling on behalf of your
client, Mitsubishi Motor Sales of America, Inc., on the
classification of a multipurpose vehicle (The Mighty Mits) under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
In Customs ruling HQ 082797, dated July 14, 1989, it was our
position that the dumper models were classified in subheading
8704.10, HTSUSA.
ISSUE:
What is the classification of the dumper model of the Mighty
Mits, under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA)?
LAW AND ANALYSIS:
Subheading 8704.10 provides for dumpers designed for off-
highway use. The Harmonized Description and Coding System
Explanatory Notes to subheading 8704.10, HTSUSA, page 1428,
state: "These dumpers can generally be distinguished from other
vehicles for the transport of goods (in particular, tipping
lorries) by the following characteristics: the dumper body is
made of very strong steel sheets; its front part is extended over
the driver's cab to protect the cab; the whole or part of the
floor slopes towards the rear; lack of axle suspension; high
braking capacity; special earth moving tires." The Mighty Mits
does not meet any of these criteria. Therefore, it is now
Customs position that the Mighty Mits dumper is properly
classifiable under 8704.31, HTSUSA, which provides for motor
vehicles for the transport of goods, with spark-ignition internal
combustion piston engine: G.V.W. not exceeding 5 metric tons.
HOLDING:
The Mighty Mits dumper is properly classifiable under 8704.31,
HTSUSA, which provides for motor vehicles for the transport of
goods. Customs ruling #HQ 082797, dated July 14, 1989, is
modified under authority of section 177.9(d), Customs
Regulations.
Sincerely,
John Durant, Director
Commercial Rulings Division