CLA-2-87:OT:RR:E:NC:N1:101
Brian F. Walsh
Barnes, Richardson & Colburn
303 E. Wacker Drive, Suite 1100
Chicago, IL 60601-5205
RE: The tariff classification of a motor vehicle body and cement sliding mixer system from an unspecified country
Dear Mr. Walsh,
In your letter dated April 8, 2008, you requested a tariff classification ruling on behalf of your client McNeilus Truck and Manufacturing, Inc. of Dodge Center, Minnesota.
The first item under consideration is a disassembled Mixer Body. The Mixer Body includes all of the separate components necessary to assemble a complete mixer portion of a concrete mixer truck. It is constructed entirely of steel and will be imported without the vehicle chassis. The Mixer Body performs the actual mixing functions of a concrete mixer truck and will ultimately be permanently mounted onto a truck chassis.
The applicable classification subheading for the disassembled Mixer Body will be 8707.90.5080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bodies … for … motor vehicles … : Other: Other: For … [Special purpose motor vehicles]”. The rate of duty will be 4%.
The second item under consideration is the Sliding Mixer with Trailer; it is part of what is called the Sliding Mixer System (SMS) which is comprised of a concrete mixer mounted on a sliding trailer. The trailer, which is drawn by a tractor to the jobsite, allows the user to extend the bridge across a highway. While the mixer is powered by the tractor’s diesel engine, it is not designed to be mounted on a truck chassis nor is it permanently connected to the tractor. The subject of this ruling is the Sliding Mixer imported with the Trailer but without the tractor. The complete SMS is not at issue here.
In your letter, you propose classifying the Sliding Mixer with Trailer in subheading 8474.31.0000, Harmonized Tariff Schedule of the United States, as a concrete or mortar mixer. The Explanatory Notes to Section XVII, heading 87.16 ( i.e., Trailers and semi-trailers; other vehicles, not mechanically propelled) provide guidance in classifying goods of this type. Under Vehicles Fitted With Machinery, Etc., the note reads, in part,
The classification of units consisting of vehicles with permanently built-on machines or appliances is determined according to the essential character of the whole. The heading therefore covers such units which derive their essential character from the vehicle itself. On the other hand, units deriving their essential character from the machine or appliance they incorporate are excluded.
It follows from the above that:
(II) The following, for example, are excluded and fall in the heading relating to the machine or appliance:
(c) Trailed concrete mixers (heading 84.74)
Thus, the classification of the trailer with the permanently built-on machine, i.e., the mixer, is determined according to the classification of the whole. The unit derives its essential character from the mixer, not from the trailer or tractor. As such, it is classified in the heading appropriate to the mixer, i.e., heading 8474, HTSUS.
The applicable subheading for the Sliding Mixer with Trailer as described above will be 8474.31.0000, HTSUS, which provides for Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or molding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry molds of sand; parts thereof: Mixing or kneading machines: Concrete or mortar mixers. 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 disassembled Mixer Body, contact National Import Specialist Richard Laman at 646-733-3017 and, if you have any questions regarding the Sliding Mixer with Trailer, contact National Import Specialist Patricia O’Donnell at 646-733-3011.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division