CLA-2-87:OT:RR:NC:N1:101
Jesus Gonzalez, CHB
2315 NW 107th Ave., Suite 1M35
Doral, FL 33172-2164
RE: The tariff classification of a dumping vehicle from an unspecified country
Dear Mr. Gonzalez,
In your letter dated October 4, 2010, you requested a tariff classification ruling on behalf of your client, Carbones del Cerrejon located in Colombia.
The items under consideration have been identified as the Hitachi Euclid EH5000 mining truck and unspecified parts for the Euclid. The Euclid is an industrial rear-dump truck powered by a Detroit Diesel 4-cycle turbocharged engine with a 316 ton capacity.
You suggest classification of the Hitachi Euclid EH5000 mining truck in 8709.19.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods … : Vehicles: Other: Operator riding.”
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... .”
General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.” Subheading 8704.10 provides for “Motor vehicles for the transport of goods: Dumpers designed for off-highway use.”
The applicable classification subheading for the Hitachi Euclid EH5000 will be 8704.10.5050, HTSUS, which provides for “Motor vehicles for the transport of goods: Dumpers designed for off-highway use: Other: Rear dump: With a capacity exceeding 90.7 metric tons.” 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/.
Your inquiry did not provide enough information regarding your request for a classification ruling on replacement parts for the Hitachi Euclid EH5000.
Please observe the following general procedures for requests for classification rulings under the Harmonized Tariff Schedule of the United States (HTSUS):
(1) Ruling requests must concern prospective shipments and be in writing.
(2) Ruling requests must contain a maximum total of 5 items in order to be accepted. The items in a single request must be of the same class or kind. For example, a request concerning textile articles may not include items such as footwear.
(3) The outside of envelopes and packages should be annotated “Binding Ruling Request.”
(4) Rulings will not be issued in response to oral requests.
(5) A copy of the ruling or the ruling control number should be provided with the entry documents filed at the time the merchandise is imported.
(6) Rulings will be binding at all ports of entry, effective on the date of the ruling letter, unless revoked by the Headquarters Office of Regulations and Rulings (OR&R).
(7) Ruling requests must be in writing and must contain a complete statement of all relevant facts relating to the transaction, including: names, addresses and other identifying information of all interested parties (if known); the manufacturer ID code (if known); name(s) of the port(s) at which the merchandise will be entered (if known); description of the transaction - for example, a prospective importation (merchandise) from (country); a statement that there are, to the importer’s knowledge, no issues on the commodity pending before Customs or any court and a statement as to whether classification (HTSUS) advice has been sought from a Customs officer and, if so, from whom and what advice was rendered, if any.
(8) Ruling requests must also contain sufficient information to determine the proper tariff classification, such as: a full and complete description of the article in the condition in which it will be imported; the article’s principal use in the United States; the commercial, common or technical designation; for articles composed of two or more materials, the relative quantity by weight of each component; samples, individually packed for mailing or illustrative literature; chemical Analysis, flow charts, CAS number, etc.; inclusion of any special invoicing requirements in Part 141 of the Customs Regulations (if known) and any other information that may assist in determining the appropriate tariff classification of the article.
If you decide to resubmit your request, mail your request to U.S. Customs and Border Protection, Customs Information Exchange, Attn: Binding Rulings, 10th Floor, One Penn Plaza, New York, NY 10119-1199.
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