CLA-2 CO:R:C:M 955414 DWS
Mr. Gordon C. Anderson
Meyer Customs Brokers
8100 Mitchell Road, Suite 200
Eden Prairie, MN 55344
RE: 4-Wheel and 2-Wheel Drive Dumpers, Imported Without Dump
Bodies; HQs 954875 and 083529; Explanatory Notes 87.06 and
87.04; 8704.10.50; 8706.00.05
Dear Mr. Anderson:
This is in response to your letter of October 22, 1993, on
behalf of Mustang Manufacturing Co., to the Area Director of
Customs, New York Seaport, concerning the classification of 4-
wheel and 2-wheel drive dumpers, imported without their dump
bodies, under the Harmonized Tariff Schedule of the United States
(HTSUS). Your letter has been referred to this office for a
response.
FACTS:
The merchandise consists of 4-wheel and 2-wheel drive dumpers
(model nos. 200D and 30D, respectively), imported without their
dump bodies. The dump bodies, which will be manufactured in the
U.S., will be added to the subject vehicles after the dumpers are
imported into the U.S.
Model 200D is a four wheeled vehicle, fitted with off-road
tires, which is powered by a Lister Petter TS2 engine. The vehicle
measures 6 feet 2 inches x 11 feet 5 inches x 6 feet 1 inch, has
a ground clearance of 11 inches, has a turning circle of 28 feet
6 inches, and has an unladen weight of 3,894 pounds (lbs.). The
payload capacity of the vehicle is 2 tons. Other features include
a heavy duty constant mesh transmission with three forward gears
and one reverse gear, a single plate 9 inch clutch, power assisted
steering, multi-plate disc brakes on the front axle, a driver's
seat, and a steering wheel. The brochure submitted with your
letter shows that the vehicle has an open (without windows or
doors) protective canopy over the driver's area.
Model 30D is a four wheeled vehicle, fitted with off-road
tires, which is powered by a Lister Petter LPA2 engine. The
vehicle measures 4 feet 8 inches x 8 feet 10 inches x 5 feet 7
inches, and has a ground clearance of 10 1/2 inches. The payload
capacity of the vehicle is 3,300 lbs. The brochure shows that the
vehicle does not possess a canopy over the driver's area.
The subheadings under consideration are as follows:
8706.00.05: [c]hassis fitted with engines, for the motor
vehicles of headings 8701 to 8705: [f]or the
vehicles of . . . heading . . . 8704: [o]ther.
The general, column one rate of duty for goods classifiable
under this provision is 4 percent ad valorem.
8704.10.10: [m]otor vehicles for the transport of goods:
[d]umpers designed for off-highway use: [c]ab
chassis.
The general, column one rate of duty for goods classifiable
under this provision is 4 percent ad valorem.
ISSUE:
Whether the dumpers, imported without their dump bodies, are
classifiable under subheading 8706.00.05, HTSUS, as chassis fitted
with engines for the motor vehicles of heading 8704, HTSUS, or
under subheading 8704.10.10, HTSUS, as cab chassis.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in accordance
with the General Rules of Interpretation (GRI's), taken in order.
GRI 1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.
In HQ 954875, dated September 2, 1993, to Congressman Timothy
J. Penny, acting on behalf of Mustang Manufacturing Co., we stated
that similar dumper vehicles (model no. 600D), imported in a
complete form, were classifiable under subheading 8704.10.50,
HTSUS, which provides for: "[d]umpers designed for off-highway use:
[o]ther." In making this determination, we stated that:
[i]t is our understanding that the dumpers are imported in
complete form. They are fitted with dumper containers, and
are not imported just with the chassis, cabs, and engines.
Therefore, the dumpers are not described under subheading
8704.10.10, HTSUS, as cab chassis. They are properly
classifiable under subheading 8704.10.50, HTSUS.
It has been suggested that the subject dumper vehicles could
be classifiable under subheading 8706.00.05, HTSUS. In
understanding the language of the HTSUS, the Harmonized Commodity
Description and Coding System Explanatory Notes may be utilized.
The Explanatory Notes, although not dispositive, are to be used to
determine the proper interpretation of the HTSUS. 54 Fed. Reg.
35127, 35128 (August 23, 1989). In part, Explanatory Note 87.06
(p. 1431) states that:
[t]he heading also excludes:
(a) [c]hassis fitted with engines and cabs, whether or not
the cab is complete (e.g., without seat) (headings
87.02 to 87.04) . . .
Although the subject dumper vehicles are imported without
their dump bodies, they still consist of chassis fitted with
engines and cabs. Consequently, in accordance with Explanatory
Note 87.06, the vehicles are precluded from classification under
subheading 8706.00.05, HTSUS. See HQ 083529, dated December 28,
1989, which held that a cab chassis for a road tractor was
classifiable under heading 8704, HTSUS, and not under heading 8706,
HTSUS.
In part, Explanatory Note 87.04 (p. 1428) states that:
[t]his heading also covers:
(1) Dumpers, sturdily built vehicles with a tipping or
bottom, designed for the transport of excavated or other
materials. These vehicles, which may have a rigid or
articulated chassis, are generally fitted with off-the-
road wheels and can work over soft ground. . .
Motor vehicle chassis, fitted with an engine and cab,
are also classified here.
Because the subject vehicles consist of chassis with engines
and cabs, and are not imported with their dump bodies or
containers, it is our position that they are classifiable under
subheading 8704.10.10, HTSUS. This is in accordance with our
determination in HQ 954875.
HOLDING:
Models 200D and 30D dumper vehicles, imported without their
dump bodies, are classifiable under subheading 8704.10.10, HTSUS,
as cab chassis.
Sincerely,
John Durant, Director