CLA-2-87:RR:NC:N1:101
Donald Harrison, Counsel
Gibson, Dunn & Crutcher LLP
1050 Connecticut Ave, NW
Washington, DC 20036-5306
RE: The tariff classification of a vehicle from Japan
Dear Mr. Harrison,
In your letter dated May 14, 2007, you requested a tariff classification ruling.
The item concerned is the Works Truck, which, you state in your request, is principally used for hauling, moving, and transporting materials for such applications as construction, farming, landscaping, ranching and hunting.
The Truck, itself, is windowless and has a tubular steel protective frame above the driver/passenger area; its cargo bay will carry a payload of up to 500 lbs. The maximum speed of the Truck is 40 mph, it has a turning radius of is 165 inches and measures 112.6 inches in length X 63.6 inches in width X 76.7 inches in height with frame.
The applicable classification subheading for the work truck will be 8709.19.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Works trucks, self-propelled…: Vehicles: Other: Operator riding”. The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.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 Richard Laman at 646-733-3017.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division