CLA-2 CO:R:C:G 086863 JMH
Mr. T.E. Reimers
Executive Vice President
Mitsubishi Fuso Truck of America, Inc.
P.O. Box 464
100 Center Square Road
Bridgeport, NJ 08104
RE: Cab chassis
Dear Mr. Reimers:
This is in response to your March 23, 1990, request for a
classification ruling under the Harmonized Tariff Schedule of the
United States Annotated ("HTSUSA") for certain cab chassis.
FACTS:
The articles in question are Mitsubishi Fuso Truck of
America, Inc. ("MFTA") cab chassis models FE 434, FE 444, FG 434,
FH 100, FK 415, FK 455, FM 555, and FM 557 imported from Japan.
These models eventually built into finished trucks used for the
transportation of goods. The gross vehicle weight ("G.V.W.") for
these chassis is greater than five metric tons, but does not
exceed 20 metric tons. These models are currently classified
under subheading 8704.22.10, HTSUSA.
Certain features of each of the cab chassis models will vary
in future versions. Differences will probably occur in the
horsepower of the engines, the transmissions, and the wheel
bases.
ISSUE:
Whether the classification of the MFTA cab chassis models FE
434, FE 444, FG 434, FH 100, FK 415, FK 455, FM 555, and FM 557
will change when certain features of the chassis are altered.
-2-
LAW AND ANALYSIS:
As you are aware, the classification of merchandise under
the HTSUSA is governed by the General Rules of Interpretation
(GRI's). GRI 1, HTSUSA, 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..."
Currently, the cab chassis models are classified under
heading 8704, HTSUSA. The classification of motor vehicles is
determined by their principal use. See Additional U.S. General
Rule of Interpretation 1(a), HTSUSA. Heading 8704 describes
"[m]otor vehicles for the transport of goods..." As long as
future versions of the cab chassis remain principally used for
the transportation of goods, the models will continue to meet the
terms of the heading, in accordance with GRI 1. Classification
under heading 8704 will remain unchanged.
GRI 6, HTSUSA, requires that GRI 1 be applied when
determining the proper subheading for classification purposes.
Thus, the article to be classified must meet the terms of the
subheading. The subheadings under heading 8704 distinguish types
of motor vehicles by G.V.W. Other factors such as horsepower,
transmissions or wheel bases are not considered. If the G.V.W.
of the models in question remains within the five metric tons to
twenty metric tons category, despite future modifications, the
classification will be the same. The models will continue to be
classified within subheading 8704.22.10, HTSUSA.
HOLDING:
The classification of motor vehicles looks to the principal
use of the motor vehicle when determining the appropriate
heading. Motor vehicles used for transporting goods under
heading 8704 are divided into subheadings by the G.V.W.
If the MFTA cab chassis models FE 434, FE 444, FG 434, FH
100, FK 415, FK 455, FM 555, and FM 557 remain principally used
for the transportation of goods they will continue to be
classified within heading 8704. Classification within the
appropriate subheading is determined by G.V.W. Future versions
of these models will remain classified in subheading 8704.22.10
if the modifications to the chassis do not decrease their G.V.W.
below five metric tons, or increase their G.V.W. above twenty
metric tons.
Sincerely,
John Durant, Director
Commercial Rulings Division