CLA-2 CO:R:C:G 086864 CMS
Mr. Joseph A. Black, Esq.
Dewey, Ballantine, Bushby, Palmer & Wood
1775 Pennsylvania Avenue, N.W.
Washington, D.C. 20006
RE: Tapping Vehicle; Motor Vehicle With Crucible And Syphon
Designed To Remove Molten Aluminum From Production Pots,
Transport The Aluminum, And Transfer It To Other Containers;
Works Trucks With Lifting And Handling Equipment; Liquid Aluminum
Dear Mr. Black,
This is in response to your correspondence dated April 3,
1990, on behalf of Kaiser Aluminum and Chemical Corporation, in
which you request a classification ruling on a certain "tapping
vehicle". Our ruling follows.
FACTS:
The merchandise consists of a motor vehicle designated as
the "tapping vehicle". The article is designed to remove molten
aluminum from production pots, transport the aluminum, and
transfer it to large crucibles or molds. The vehicle is powered
by a diesel engine and has a top speed of 15 kph (under 10 mph),
four wheel steering, solid rubber tires and no suspension.
The vehicle contains a large crucible (refractory lined
metal container) in which the molten aluminum is stored during
transport. The aluminum is removed ("tapped") from the
production pots with the vehicle's tapping mechanism. This
mechanism consists of a metal syphon and vacuum head. The
tapping mechanism in fitted tightly onto the vehicle's crucible.
A vacuum created within the crucible allows the molten aluminum
to be drawn through the syphon tube into the crucible.
The vehicle is also fitted with hydraulic equipment with
which the crucible and tapping mechanism can be moved
horizontally or lifted vertically to tap production pots in hard
to reach locations. The vehicle's weighing mechanism determines
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the amount of aluminum drawn into the crucible so that the
tapping operation can be manually or automatically shut off.
ISSUE:
Is the tapping vehicle classified as a motor vehicle for the
transport of goods in Heading 8704, a special purpose motor
vehicle in Heading 8705, a works truck not fitted with lifting or
handling equipment in Heading 8709, or a works truck fitted with
lifting or handling equipment in Heading 8427?
LAW AND ANALYSIS?
The tapping vehicle is designed to transport molten
aluminum from one point to another within an aluminum plant.
Its top speed of 15 kph, solid rubber tires and lack of a
suspension make it unsuitable for transport on public roads.
Its tapping mechanism, hydraulic equipment and crucible are
specialized equipment designed to handle and facilitate the
transport of molten aluminum.
Heading 8709 describes "[w]orks trucks, self-propelled, not
fitted with lifting or handling equipment...". The Explanatory
Notes to Heading 8709, p. 1433-1434 provide in pertinent part:
This heading covers a group of self-propelled vehicles
of the types used in factories, warehouses, dock areas
or airports for the short distance transport of various
loads...
* * *
The main features common to the vehicles of this heading
which generally distinguish them from the vehicles of
heading 87.01, 87.03 or 87.04 [tractors, vehicles for
transport of persons or goods] may be summarised as follows:
1) Their construction and, as a rule, their special design
features, make them unsuitable for the transport of
passengers or for the transport of goods by road or
other public ways.
2) Their top speed when laden is generally not more than
30 to 35 km/h.
3) Their turning radius is approximately equal to the
length of the vehicle itself.
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The tapping vehicle, if not fitted with lifting or handling
equipment, is described as a Heading 8709 works truck. If the
vehicle is not fitted with lifting or handling equipment then it
is classified in heading 8709. Works trucks fitted with lifting
or handling equipment are excluded from Heading 8709. The
Explanatory Notes to Heading 8709, p. 1434 provide that Heading
8709 excludes "...works trucks fitted with lifting or handling
equipment (heading 84.27)" (emphasis in original). Heading 8427
specifically describes works trucks fitted with lifting or
handling equipment. If the tapping vehicle is fitted with
lifting or handling equipment then it is classified in Heading
8427.
The Explanatory Notes to Heading 8709, p. 1434, provide that
Heading 8709 works trucks may be equipped with some types of
elevating platforms or subsidiary pumps. However, the hydraulic
equipment and tapping mechanism of the tapping vehicle lifts and
handles goods in a much more substantial manner than the
equipment described in the Explanatory Notes to Heading 8709.
The tapping vehicle is fitted with lifting and handling
equipment. The tapping mechanism is a highly effective molten
aluminum tapping device that penetrates the top layer of oxidized
aluminum in producing pots to tap the pure aluminum below. The
vehicle's crucible does not just store molten aluminum. It is
fitted together with the tapping mechanism so that a vacuum
created in the crucible causes the aluminum to be tapped and
drawn through the syphon into the crucible. The hydraulic
equipment lifts the crucible and tapping mechanism vertically and
moves it horizontally to facilitate the tapping operations.
The Explanatory Notes to Heading 8427, p. 1196 provide for:
(B) OTHER WORKS TRUCKS FITTED WITH LIFTING
OR HANDLING EQUIPMENT
This group includes:
* * *
(2) Other trucks fitted with lifting or handling equipment
including those specialised for use in particular
industries (e.g.,in the textile or ceramic industries,
in dairies, etc.).
The tapping vehicles are works trucks fitted with equipment
which performs significant lifting or handling operations. They
are described by Heading 8427 and are classified as other self-
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propelled works trucks fitted with lifting or handling equipment,
in 8427.20.00, HTSUSA.
The vehicles are not classified as motor vehicles for the
transport of goods in Heading 8704; unlike Heading 8704 vehicles,
the tapping vehicles are works trucks designed for the transport
of goods over short distances within factories. The vehicles are
not classified as special purpose vehicles in Heading 8705
because the primary purpose of Heading 8705 vehicles "...is not
the transport of persons or goods" (Explanatory Notes to Heading
8705, p. 1429); although the tapping vehicles incorporate
substantial lifting or handling equipment, their primary purpose
is to move molten aluminum from one location to another within a
factory.
HOLDING:
The tapping vehicles are classified as other self-propelled
works trucks fitted with lifting or handling equipment, in
8427.20.00, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division