HQ 953715

JULY 16 1993

CLA-2:CO:R:C:M 953715 JAS

District Director of Customs
Area/Port of Blaine
Key Tower Bldg. #2200
1000 2nd. Avenue
Blaine, WA 98104-1049

RE: PRD 3004-92-100128; Honda Power Carrier Model HP400; Pedestrian Controlled Works Truck, Motorized, Tracked Vehicle for Transport of Goods Over Short Distances, Subheading 8709.19.00; Motor Vehicle for the Transport of Goods, Heading 8704

Dear Sir:

This is our decision on Application for Further Review of Protest No. 3004-92-100128, filed against your action in classifying the Honda Power Carrier Model HP400, from Japan. The entry was liquidated on June 5, 1992, and this protest timely filed on September 1, 1992.

FACTS:

The vehicle in question is a pedestrian controlled, tracked vehicle designed to transport loads up to 770 lbs. (level) and 550 lbs. (inclined) at slow speeds over short distances. The Power Carrier features a 4 hp., single cylinder air cooled engine that generates forward ground speeds of 76 ft./min. in first gear and 191 ft./min. in second gear, a transmission with 2 forward and 1 reverse speeds, and a 32 inch wheelbase. The vehicle weighs 352 lbs. and measures 74 in. x 25 in. x 41 in., with an adjustable cargo bed measuring 43.7-58 in. x 20-30 in. x 7 in.

The Power Carrier is advertised for heavy work around nurseries and greenhouses, etc., as well as factories, warehouses, construction sites and railyards for moving machinery and large bulky parts over short distances.

The HP400 was entered under the provision for self-propelled works trucks, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods. Noting - 2 -

its cargo-carrying capability, you liquidated the entry under an appropriate provision for motor vehicles for the transport of goods.

The provisions under consideration are as follows:

8704.90.00 Motor vehicles for the transport of goods: Other...25 percent under heading 9903.87.00

* * * * *

8709.19.00 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods: Other....Free

ISSUE:

Whether the vehicle in issue is a works truck of heading 8709.

LAW AND ANALYSIS:

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 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, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.

It is apparent that the Power Carrier is principally designed to carry goods. It is described by heading 8704. As to the claimed classification, the provisions of heading 8709 are governed by "use." Group Italglass U.S.A. v. United States, Slip Op. 93-46, dated March 29, 1993, and related cases. The standard in this case is the principal use of the class or kind of vehicles to which the vehicle under protest belongs.

The HP400 is depicted in literature hauling heavy parts inside a railway roundhouse. It is also advertised for use in and around nurseries and greenhouses. That it is a tracked vehicle suggests substantial off-road uses, for example, in rocky and hilly terrain such as farms, public lands, forests, golf courses, mines or quarries above or below ground. The design characteristics of the HP400 suggest a multitude of cargo carrying uses both indoors and outdoors. It is marketed as a dependable, multipurpose vehicle that covers a variety of work needs. In our opinion, the record does not support a conclusion that the Honda Power Carrier HP400 belongs to a class or kind of - 3 -

vehicles used in factories, warehouses, dock areas or airports for short distance transport of goods.

HOLDING:

Under the authority of GRI 1, the Honda Power Carrier HP400 is provided for in heading 8704. It is classifiable in subheading 8704.90.00, as liquidated.

The protest should be denied. A copy of this decision should be attached to the Customs Form 19 and mailed to protestant as part of the notice of action on the protest.


Sincerely,


John Durant, Director