CLA-2:CO:R:C:M 957397 JAS
District Director of Customs
1000 2nd. Ave., Rm. 2200
Seattle, WA 98104
RE: PRD 3001-94-100646; Crane Equipped Log Forwarder; Wheeled
Chassis With Enclosed Cab and Rear Mounted Crane; Motor
Vehicle for the Transport of Goods; Tractor, Chapter 87,
Note 2, Special Purpose Motor Vehicle, Heading 8705; Works
Truck, Heading 8427; Section XVI, Note 1(l), HQ 086395
Dear District Director:
This our decision on Protest No. 3001-94-100646, filed
against your classification of certain crane equipped log
forwarders. The entries under protest were liquidated on August
19 and November 18, 1994, and this protest timely filed on
October 31, 1994.
FACTS:
The vehicles under protest are the Valmet crane equipped log
forwarders 840 and 892. They are either 6 or 8-wheel motorized
vehicles with enclosed cab and what protestant describes as a
cranab grapple crane mounted on the trailer portion. These
vehicles are described by protestant as used to handle, sort,
collect, pile, load and unload timber on tree farms and forests,
and to deliver the timber to the transport area.
The log forwarders were originally entered under a provision
for agricultural tractors, duty-free in headings 8701. However,
the entries were liquidated in a provision in heading 8704 as
motor vehicles for the transport of goods. Protestant makes
alternative claims as a special purpose motor vehicle of heading
8705, or as a works truck of heading 8427.90.00, HTSUS.
The provisions under consideration are as follows:
8427 Other works trucks fitted with lifting or
handling equipment:
8427.90.00 Other trucks...Free - 2 -
* * * *
8701 Tractors (other than tractors of heading
8709):
8701.30 Track-laying tractors:
8701.90 Other:
8701.90.10 Suitable for agricultural use...Free
* * * *
8704 Motor vehicles for the transport of goods:
Other, with compression-ignition internal
combustion piston engine (diesel or
semi-diesel):
8704.23.00 G.W.V. exceeding 20 metric tons...25 percent
under subheading 9903.87.00
* * * *
8705 Special purpose motor vehicles, other than
those principally designed for the
transport of persons or goods:
8705.90.00 Other...3 percent
ISSUE:
Whether the log forwarders are motor vehicles for the
transport of goods.
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.
The Harmonized Commodity Description And Coding System
Explanatory Notes (ENs) constitute the Customs Cooperation
Council's official interpretation of the Harmonized system.
While not legally binding on the contracting parties, and
therefore not dispositive, the ENs provide a commentary on the - 3 -
scope of each heading of the Harmonized System and are thus
useful in ascertaining the classification of merchandise under
the System. Customs believes the notes should always be
consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23,
1989).
As to the claim under heading 8701, the term "tractor" is
defined as a vehicle constructed essentially for hauling or
pushing another vehicle, appliance or load, whether or not it
contains subsidiary provision for the transport, in connection
with the main use of the tractor, of tools, seeds, fertilizers or
other goods. Chapter 87, Note 2, HTSUS. Counsel for protestant
describes the log forwarders under protest as motor vehicles
specially designed for use in the harvesting of cut timber.
There is no claim made in the protest that these vehicles have
design features that dedicate them to pushing or pulling, rather
than transporting.
If the crane operated log forwarders are provided for either
in heading 8704 or in heading 8705, they are excluded from
Section XVI (which includes heading 8427). Section XVI, Note
1(l), HTSUS. The classification of vehicles virtually identical
to the ones under protest here was addressed in HQ 086395, dated
February 22, 1990, By it own terms, heading 8705 covers special
purpose motor vehicles other than those principally designed for
the transport of persons or goods. The real issue, therefore, is
whether the log forwarders are provided for in heading 8704. The
design features of the vehicles in issue suggest a rugged, off-
road vehicle designed to transport logs over short distances in
the forest to points where they can be collected. The crane
merely facilitates the transportation function. The designation
log forwarder supports this conclusion. Further, ENs to heading
87.04, at p. 1428, indicate that self-loading vehicles equipped
with winches, elevating devices, etc., but designed essentially
for transport purposes, are among the vehicles covered. We
conclude, therefore, that the log forwarders under protest are
motor vehicles for the transport of goods covered by heading
8704. This precludes heading 8705 from consideration.
HOLDING:
Under the authority of GRI 1, the crane-equipped log
forwarders are provided for in heading 8704. They are
classifiable in subheading 8704.23.00, HTSUS.
This protest should be DENIED. In accordance with Section
3A(11)(b) of Customs Directive 099 3550-065, dated August 4,
1993, Subject: Revised Protest Directive, you should mail this
decision, together with the Customs Form 19, and a copy of to the
protestant no later than 60 days from the date of this letter.
Any reliquidation of the entry or entries in accordance with the
decision must be accomplished prior to mailing the decision. - 4 -
Sixty days from the date of the decision the Office of
Regulations and Rulings will take steps to make the decision
available to Customs personnel via the Customs Rulings Module in
ACS and to the public via the Diskette Subscription Service, the
Freedom of Information Act and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division