CLA-2-87:RR:NC:N1:121 L84115
Mr. H. Michael Anderson
RWE NUKEM Corporation
1700 Longwood Road
Columbia, South Carolina 29209
RE: The tariff classification of trailers from Canada
Dear Mr. Anderson:
In your letter dated April 13, 2005, you requested a tariff classification ruling.
The merchandise is a double drop highway trailer with 3 axles and air ride suspension (model number 42DDQ-2040-2). The trailer measures 42-feet in length with a 144-inch gooseneck and a 190-inch well. It is 96 -inches wide. Its deck height is 43-inches over suspension, 24- inches in the drop area.
Your letter states that you request classification at 8716.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other trailers or semi-trailers. This office is of the opinion, however, that this trailer is more specifically provided for under the provision for other trailers and semi-trailers for the transport of goods.
The applicable subheading for the trailer will be 8716.39.0050, HTS, which provides for trailers and semi-trailers…other trailers and semi-trailers for the transport of goods, other, other, other, platform type. The rate of duty will be free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Barbara Kaiser at 646-733-3024.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division