CLA-2-87:OT:RR:NC:N1:101
Peter Jay Baskin
Sharretts, Paley, Carter & Blauvelt, P.C.
75 Broad Street
New York, NY 10004-2415
RE: The tariff classification of an unassembled vehicle from the Czech Republic
Dear Mr. Baskin,
In your letter dated September 25, 2007, you requested a tariff classification ruling on behalf of S&S Fire Apparatus Co. of Fairmount, Indiana.
The item concerned is an unassembled, off-road Fire Fighting Vehicle specifically designed for use in fighting forest fires [Assembled vehicle shown below].
You state in your Ruling Request that each imported vehicle will consist of a cab chassis imported together with a heavy duty water/foam pump that will not be assembled onto the cab chassis until after importation. In addition you state that the vehicle is built with several features which make it specifically designed for off-road fire fighting, such as heavy duty suspension and frame. It is also equipped with a special high-torque transmission configured with a power take off (PTO) drive system which is used to support the minimum 500-gallon per minute pump.
You also state that, since each vehicle is custom-designed to fulfill a customer’s exact needs and specifications, no vehicle will be built exactly the same and that the chassis will vary; however, each imported cab chassis “....will be equipped with the following types of equipment:
…fire truck body, including stainless steel compartments used to hold…gear.
…water tank…of either 2000…or 2400 gallons.
A 50-gallon foam tank.
Dual hose reels with 200 feet of hose.
Nozzle holders.
A pump.
Associated plumbing…rear…front discharge and suction intakes.
A foam system.
…front brush guard…[for]…off-road use.
A front water nozzle with remote control in the cab.
…12-volt electrical system to operate off the chassis 24-volt electrical system….
Emergency warning lights….
Scene lighting….
A rear dump valve…”
The applicable classification subheading for the unassembled, off-road Fire Fighting Vehicle will be 8705.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Special purpose motor vehicles, other than those principally designed for the transport of persons or goods … fire fighting vehicles: Fire fighting vehicles”. 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