CLA-2-86:RR:NC:N1:106 M83435
Mr. Christian Casper
Siemens Transportation Systems
7464 French Road
Sacramento, CA 95828
RE: The tariff classification of the Diesel Multiple Unit light rail vehicle from Germany.
Dear Casper:
In your letter dated May 11, 2006, you requested a tariff classification ruling. You submitted descriptive literature with your request.
The article in question is a Diesel Multiple Unit (DMU), identified as the Sprinter Desiro Classic Diesel Mechanical-Multiple Unit. The literature indicates that this is a self-propelled light rail train with a 128-passenger seating capacity. The DMU has a maximum speed of 55 mph and is powered by 2 turbo-charged, inter-cooled 6-cylinder diesel engines. The DMU is a complete assembly that includes a car body, running gear, brakes, drive unit, electrical control, doors, windows, air-conditioning and insulation systems, driver’s cab and interior furnishings.
You suggest that duty-free treatment in classifying a locomotive is appropriate in this situation; however, for Customs purposes, self-propelled railway or tramway coaches, vans and trucks differ from locomotives because, in addition to being equipped with a power unit, they are also designed to carry passengers.
The applicable subheading for the Diesel Multiple Unit will be 8603.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604. The rate of duty will be 5 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Patrick Wholey at 646-733-3013.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division