CLA-2 RR:TC:MM 958995 JAS
TARIFF NO: 8710.00.00
Mr. Donald O. Montgomery
Anderson Shipping Company, Inc.
2430 Mall Drive, Suite 295
North Charleston, SC 29418
RE: NY 898914 Revoked; Amphibious Truck, Wheeled Motor Vehicle
for Transport of Goods, 8704; Armored Fighting
Vehicle, Supply Vehicle for Transport of
Ammunition in Fighting Areas, Heading 8710.00.00; GRI
3(a)
Dear Mr. Montgomery:
In NY 898914, issued to you on June 27, 1994, on behalf
of Garron Fratzer, the Area Director of Customs, New York Seaport,
replied to your ruling request of April 27, 1994, supplemented on
June 2, 1994, and confirmed that the Alvis Stalwart amphibious
off-road truck, made in the United Kingdom was classifiable as a
motor vehicle for the transport of goods, in subheading
8704.32.00/9903.87.00, Harmonized Tariff Schedule of the United
States (HTSUS). We have reconsidered this ruling and believe that
it is incorrect.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19
U.S.C. 1625(c)(1)), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993),
notice of the proposed revocation of NY 898914 was published on
April 3, 1994, in the Customs Bulletin, Volume 30, Number 14.
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 - 2 -
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.
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 - 3 -
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).
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.
HOLDING:
Under the authority of GRI 3(a), the Alvis Stalwart FV 600
series is classifiable in HTSUS 8710.00.00. NY 898914, June 27,
1994, is revoked. In accordance with 19 U.S.C. 1625(c)(1), this
ruling will become effective 60 days after its publication in the
Customs Bulletin. Publication of rulings or decisions pursuant to
19 U.S.C. 1625(c)(1) does not constitute a change of practice or
position in accordance with section 177.10(c)(1), Customs
Regulations (19 CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division