CLA-2-87:OT:RR:NC:N1:101
Dustin A. Kullman, Owner
CleanTech
22 Gooding Place
Saskatoon, Saskatchewan S7M 4W4
Canada
RE: The tariff classification of a carpet cleaning system truck from Canada
Dear Mr. Kullman,
In your letter dated July 20, 2015, you requested a tariff classification ruling.
The item under consideration has been identified as a 2007 Nissan UD 1400 Carpet Cleaning System Truck. You state in your request that in 2007, Aerotech Manufacturing of Utah purchased a new 2007 Nissan UD 1400 cab and chassis from an authorized UD dealer. They then installed a van body mount containing their XT Carpet Cleaning System. The completed truck cleaning unit was sold to the Bill Knight Carpet Cleaning LTD in Canada that same year. In 2012, you purchased the truck cleaning unit from Bill Knight. At this time, you are interested in selling it to potential buyers in the United States.
The XT Carpet Cleaning System contains a 210 gallon fresh water tank, a 150 gallon fresh water tank, a blower, a vacuum hose reel, an exhaust exchanger, a solution hose reel, a chemical tank, an optional secondary recovery tank, a recovery tank, an optional secondary recovery tank, a control panel, vacuum connections, radiator heat exchanger and an exhaust by-pass valve. The mobile system is used for cleaning carpet, tile, upholstery and various other types of floors.
The applicable classification subheading for the 2007 Nissan UD 1400 Carpet Cleaning System Truck 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 general 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://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 Matthew Sullivan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division