CLA-2-87:OT:RR:NC:N1:106
Daniel Champagne, Vice-President
Champagne et Frere, 9158-0720 Quebec, Inc.
54 Principale Sud
Windsor, Quebec, J1S 2B6, Canada
RE: The tariff classification of a hydraulic dump box from Canada.
Dear Mr. Champagne,
In your letter dated June 25, 2015, you requested a tariff classification ruling.
The item under consideration has been identified as a Dump Box Champagne, a replacement box for pick-up trucks. It is constructed of steel and is equipped with a hydraulic system which enables the vehicle to raise and lower the bin.
You suggested that the dump box be classified as in subheading 8708.29.5060, HTSUS (Harmonized Tariff Schedule of the United States) as “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Other.” This office disagrees with the proposed classification.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes.
Webster’s Dictionary defines a body of a vehicle as (2): the bed or box of a vehicle on or in which the load is placed. The hydraulic dump box you are importing falls within the definition of a body, rather than merely a part or an accessory to the body.
The applicable subheading for the Dump Box Champagne will be 8707.90.5060, HTSUS, which provides for “Bodies (including cabs), for the motor vehicles of headings 8701 to 8705: Other: Other: For vehicles of heading 8704.” The general rate of duty will be 4 percent.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division