CLA-2-87:OT:RR:NC:N1:106
Scott Jandrucko
4568 Tower Hill Road
Wakefield, RI 02879-2276
RE: The tariff classification of a pickup bed with chassis from the United Kingdom
Dear Mr. Jandrucko,
In your letter dated May 4, 2016, you requested a tariff classification. Pictures and illustrations were provided with your request.
The item under consideration has been identified as a 2006 Land Rover Defender 130 pickup bed still attached to the chassis. You state that the vehicle has been wrecked, and scraped, and is in about 25-30% of its original condition; it has NO wheels, engine, transmission, glass, lights, front body, cabin/roof, and none of the entire dash board configuration. You also state that all components subject to DOT and EPA regulations will be removed prior to importation.
You suggest that the chassis with truck bed be classified as automotive parts. You did not provide the full Harmonized Tariff Schedule of the United States (HTSUS) code.
Classification of merchandise under the 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. GRI 3(b) states, “Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.”
In our further communication you indicated that you are interested in the pickup bed, rear bulkhead, rear bulkhead floor, and rear axle, and it would be the easiest and safest way to transport and protect these parts with these items still attached to the chassis. It is this office’s opinion that the essential character of this composite good is the pickup bed.
Heading 8707, HTSUS provides for “Bodies (including cabs), for the motor vehicles of headings 8701 to 8705,” and heading 8708, HTSUS, provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705.” 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. Therefore, classification of the pickup bed as parts of vehicles in heading 8708 is precluded.
The applicable subheading for the pickup bed with chassis 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% ad valorem.
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 https://hts.usitc.gov/current.
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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division