CLA-2-87:OT:RR:NC:N1:101
Lisa Brandenberger
Lee Hardeman Customs Broker, Inc.
277 Southfield Parkway, Suite 135
Forest Park, GA 30297
RE: The tariff classification of a battery powered transfer trolley from China
Dear Ms. Brandenberger:
In your letter dated March 22, 2016 you requested a tariff classification ruling on behalf of your client, Consolidated Safety Services, Inc., located in Fairfax, Virginia.
The item under consideration has been identified as a battery powered transfer trolley designed to run on either standard gauge rails or wheels. In your request you state that the trolley in the instant shipment will be used in a mock training facility owned by the United States Government to carry items such as monitors and cameras into tunnels (both above and underground). This is done in order to test rail operations for the purposes of your project. You state that only the rail traversing capabilities will be utilized.
You state that the track section that the trolley will be used on, which is not being imported, is approximately 1500 feet long and that the trolley itself measures 3000x2000x450mm with a load rating of two (2) tons.
In your request you suggest classification of the transfer trolley in 8709.11.0060. This office disagrees for the following reasons: 8709 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….” You did not provide any evidence that this vehicle is designed to be used in such a manner
Per the Explanatory Notes (ENs) to 87.09 the main features common to the vehicles of this heading which generally distinguish them from the vehicles of heading 87.01, 87.03 or 87.04 may be summarised as follows:
(1) Their construction and, as a rule, their special design features, make them unsuitable for the transport of passengers or for the transport of goods by road or other public ways.
(2) Their top speed when laden is generally not more than 30 to 35 km/h.
(3) Their turning radius is approximately equal to the length of the vehicle itself.
Vehicles of this heading do not usually have a closed driving cab, the accommodation for the driver often being no more than a platform on which he stands to steer the vehicle. Certain types may be equipped with a protective frame, metal screen, etc., over the driver’s seat.
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 ... .” Heading 8704.90 provides for “Motor vehicles for the transport of goods: Other”.
General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.” 8704.90.0000 provides for “Motor vehicles for the transport of goods: Other”
The applicable subheading for the battery powered transfer trolley will be 8704.90.000, HTSUS, which provides for “Motor vehicles for the transport of goods: Other”. The general rate of duty will be 25%.
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, contact National Import Specialist Matthew Sullivan at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division