CLA-2-87:OT:RR:E:NC:N1:101
Celeste Hernandez, U.S. Customs Broker
PO Box 4408
Carolina, PR 00948-4408
RE: The tariff classification of spraying vehicle from Italy
Dear Ms. Hernandez,
In your letter dated September 12, 2008, you requested a tariff classification ruling on behalf of Ethan-Fog Systems, Inc of Humacao, Puerto Rico.
The item under consideration is an aerosol fogging vehicle, for outdoor pest control, identified as the Cobra Classic 2000.
The Cobra Classic 2000 is powered by a Detroit, Diesel Industrial 754-TE3, 4-cylinder, turbo, liquid-cooled engine which produces 86 Hp (63kW). The Classic is designed with a tight turning ratio to allow for ease of movement through agricultural and urban areas. It is equipped with an attached 2000 liter (528 gal.) spray mixture tank and a robotized Flexigun 75 cannon which, when controlled from the cab of the vehicle, provides an equalized aerosol distribution of the vehicle’s liquid payload.
The applicable classification subheading for the Cobra Classic 2000 will be 8705.90.0000, 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 … : Other”. 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