CLA-2 RR:TC:MM 957890 JAS
TARIFF NO: 8710.00.00
Port Director of Customs
200 East Bay Street
Charleston, SC 29401
RE: PRD 1601-95-100042; Armored Fighting Vehicle, Amphibious Truck, Supply Vehicle for Transport of Ammunition in
Fighting Areas, Heading 8710; Wheeled Motor Vehicle for the
Transport of Goods, Heading 8704; GRI 3(a); HQ 958995
Dear Port Director:
This is our decision on Protest 1601-95-100042, filed
against your classification of the Alvis Stalwart armored
fighting vehicle made in the United Kingdom. The entries were
liquidated on November 14, 1994, and January 13, 1995, and this
protest timely filed on February 10, 1995.
FACTS:
The Alvis Stalwart FV 600 series is a six-wheeled vehicle
capable of traversing adverse terrain and inland waters. These
vehicles were manufactured prior to 1968, and used in the British
Army as armored supply vehicles. The Stalwart measures 21 ft. X 9
ft. X 8 ft. weighs approximately 18,800 Ibs. gross vehicle weight
(G.V.W.), with a top speed of 38 mph. These vehicles are fully
amphibious and propelled in the water by two marine jets driven
by a power take-off from the gearbox. These vehicles have a fully
enclosed cab with a rear cargo bed open at the top, with drop
sides and a drop tailgate. The Stalwart can carry 5000 kg of
cargo or up to 38 fully armed troops. They are equipped with 3/4
to 1 inch metal plate on its sides, front, rear and underside -
the latter for protection against land mines - and 3/8 inch thick
glass in all windows. The metal plating is said to be bullet-proof against ammunition of up to 30 caliber (0.3"). The Stalwart
has a front-mounted hydraulically operated winch with a 4900 kg
capacity. The model FV 623 is fitted with a hydraulic crane for
unloading pallets of ammunition to field-based artillery
regiments. - 2 -
The provisions under consideration are as follows:
8704 Motor vehicles for the transport of goods:
Other, with spark-ignition internal
combustion piston engine:
8704.32.00 G.V.W. exceeding 5 metric tons/25
percent under subheading 9903.87.00
* * * *
8710.00.00 Tanks and other armored fighting
vehicles, motorized, whether or
not fitted with weapons, and parts of such vehicles...Free
ISSUE:
Whether the Alvis Stalwart is an armored fighting vehicle of
heading 8710.
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. Under GRI 3(a), where
goods are prima facie classifiable under two or more headings,
the heading which provides the most specific description shall be
preferred to headings providing a more general description.
The Harmonized Commodity Description And Coding System
Explanatory Notes (ENs)constitute the 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 scope of each heading of the
Harmonized System and are thus useful in ascertaining the
classification of merchandise under the System. Customs believes
the ENs should always be consulted. See T.D. 89-80. 54 Fed. Reg.
35127, 35128 (Aug. 23, 1989). - 3 -
Relevant ENs at p. 1428 include among the vehicles of
heading 8704 self-loading vehicles equipped with winches,
elevating devices, etc., but designed essentially for transport
purposes. These notes describe the Alvis Stalwart vehicles in
issue. Other ENs at p 1435 include within the vehicles of heading
8710 armored cars and armored supply vehicles. Armored cars are
faster and lighter than tanks and sometimes are only partly
armored. They are mainly used for police duties, reconnaissance
or for transport in fighting areas. Some armored cars are track-laying but the majority are either half-track or road-wheel type,
and they may be amphibious. Armored supply vehicles are generally
of the track-laying type, whether or not designed to be armed,
and are used for the transport of petrol, ammunition, etc., in
fighting areas. Whether used for transporting troops or war
materiel, the Alvis Stalwart vehicles are described by the ENs to
heading 8710.
For purposes of GRI 3(a), a heading which more clearly
identifies goods shall be preferred to one where the
identification is less complete. In this case, both heading 8704
and heading 8710 encompass motorized vehicles for transporting
goods. However, for purposes of heading 8710 the term armored
fighting vehicles encompasses motorized vehicles that are armored
and which transport both persons and goods in fighting areas. We
conclude that heading 8710 more clearly identifies the goods than
does heading 8704. HQ 958995, dated May 6, 1996, is in accord.
HOLDING:
Under the authority of GRI 3(a), the Alvis Stalwart FV 600
series is classifiable in HTSUS 8710.00.00. The protest should be
ALLOWED. 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, 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. Sixty days from the date of the decision the Office
of Regulations and Rulings will take steps to make the decision - 4 -
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
Tariff Classification
Appeals Division