CLA-2-87:S:N:N1:101-867574
8710.00.0000
Ms. Jodi Chick
A.N. Deringer, Inc.
1010 Niagara Street
Buffalo, NY 14213
RE: The tariff classification of armored vehicles from Canada
Dear Ms. Chick:
In your letter dated September 30, 1991, on behalf of Armet
Armored Vehicles, Concord, Ontario, you requested a tariff
classification ruling. You have submitted literature describing
four vehicles called the Guardsman, the Buffalo Coin and Bullion
Carrier, the Mobile Bank, and the Tactical Unit. The vehicles are
built on a Ford truck chassis and are powered by a diesel engine.
The Guardsman is an armored vehicle that serves as a truck
to transport various valuable commodities. The vehicle measures
18 feet 5 inches long, 7 feet 11 inches wide, and 7 feet 6 inches
high. The interior height is 4 feet 6 inches. The Guardsman has
a gross vehicle weight of 22,000 pounds.
The Buffalo Heavy Duty Coin and Bullion is an armored
vehicle that serves as a truck to transport coins and bullion.
The vehicle measures 22 feet 8 inches long, 7 feet 11 inches
wide, and 9 feet 11 inches high. The interior height is 5 feet 9
inches high. The Buffalo Coin and Bullion Carrier has a gross
vehicle weight of 43,000 pounds.
The Mobile Bank is an armored vehicle. This vehicle is not
designed as a transportation truck, but functions as a mobile
banking facility with an ATM machine and portable computer. It
serves the public with customer deposits, check cashing, utility
payments, payroll service, money exchange, money orders and night
deposits.
The Tactical Unit is an armored vehicle that is fully
equipped to carry up to 8 occupants, field gear, weapons,
ammunition, rations, etc. The vehicle has a gross vehicle weight
of 9,000 pounds. It may be outfitted for use as a reconnaissance
security and escort vehicle, as well as a troop carrier.
The applicable subheading for the Guardsman armored truck
will be 8704.22.5020, Harmonized Tariff Schedule of the United
States (HTS), which provides for motor vehicles for the transport
of goods, other, with compression-ignition internal combustion
piston engine (diesel or semi diesel), G.V.W exceeding 9 metric
tons but not exceeding 12 metric tons.
The applicable subheading for the Buffalo Heavy Duty Coin
and Bullion Carrier will be 8704.23.0000, HTS, which provides for
motor vehicles for the transport of goods, other, with
compression-ignition internal combustion piston engine (diesel or
semi diesel), G.V.W. exceeding 20 metric tons.
The rate of duty on motor vehicles (valued at $1,000 or
more) for the transportation of goods is temporarily increased to
25 percent ad valorem in subheading 9903.87.00, HTS.
The applicable subheading for the Mobile Bank will be
8705.90.0000, HTS, which provides for special purpose motor
vehicles, other than those principally designed for the transport
of person or goods, other. The rate of duty will be 3.7 percent
ad valorem.
The applicable subheading for the Tactical Unit will be
8710.00.0000, HTS, which provides for tanks and other armored
fighting vehicles, motorized, whether or not fitted with weapons,
other. The rate of duty will be free.
Pursuant to the United States-Canada Free Trade Agreement of
1988 (FTA), automotive goods which originated in the territory of
Canada (qualifying under the rules of origin set out in chapter
three of the act), that are classifiable under subheadings
8704.23.0000 and 8704.22.5020, HTS, will be entitled to a free
rate of duty under the Automotive Products Trade Act upon
compliance with all applicable regulations. General Note
3(c)(vii)(B)(1), HTS, states that goods imported into the Customs
territory of the United States are eligible for treatment as
"goods originating in the territory of Canada" ... if they are
goods wholly obtained or produced in the territory of Canada
and/or the United States.
Goods classifiable under subheading 8705.90.0000, HTS, which
originated in the territory of Canada, will be entitled to a 2.5
percent rate of duty under the United States-Canada Free Trade
Agreement upon compliance with all applicable regulations.
Enclosed for your further information is the booklet
"Importing A Car." For additional details concerning motor vehicle
safety standards, contact the U.S. Department of Transportation;
for additional details concerning motor vehicle air-emissions
standards, contact the U.S. Environmental Protection Agency; and
for additional details concerning military/police type fighting
vehicles contact the U.S. Bureau of Alcohol, Tobacco and Firearms.
These agencies are located in Washington, D.C.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport
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