CLA-2-87:OT:RR:NC:N1:101
BJ Shannon
Alston & Bird LLP
The Atlantic Building
950 F Street, NW
Washington, DC 20004-1404
RE: The tariff classification of an unfinished dump truck from Japan
Dear Ms. Shannon,
In your letter dated July 9, 2009, you requested a tariff classification ruling on behalf of your client, Komatsu America Corporation of Rolling Meadows, Illinois.
The item under consideration is an Unfinished Articulated Off-highway Dump Truck.
The subject merchandise will be imported directly from Japan and will consist of the frame, cab chassis, engine, transmission, differential gear, suspension, hydraulic steering mechanism, hydraulic tank, fuel tank, front and rear axles, and all related electrical components. After importation, additional components (e.g. dump bucket, stabilizer bars, wheels, mirrors, etc.) will be incorporated into the instant shipment to complete the vehicle.
In your ruling request, you state that this is an articulated dump truck as opposed to a rigid dump truck in that it has a hinge between the cab and dump bucket. The cab of an articulated dump truck is permanently attached to the rear portion of the vehicle. Steering is accomplished via hydraulic rams that pivot the entire cab, as opposed to a rack and pinion steering system on the front axle.
The applicable classification subheading for the Unfinished Articulated Off-highway Dump Truck will be 8704.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor vehicles for the transport of goods: Dumpers designed for off-highway use: Cab chassis”. 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/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.
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