CLA-2-87:OT:RR:NC:N1:106
Kenneth Carmon
Bay Brokerage, Inc.
42832 New York State Route 12
Alexandria Bay, NY 13607
RE: The tariff classification of an unassembled tractor cabs from China
Dear Mr. Carmon,
In your letter dated November 28, 2016, you requested a tariff classification ruling on behalf of your client, Bercomac Limitee of Adstock, Quebec, Canada.
The items under consideration in your request have been identified as “unassembled tractor enclosures/cabs for compact tractors, subcompact tractors, lawn and garden tractors.” You state in your request that the items (unassembled enclosures/cabs) are used for the winter cab for compact tractors Mahindra Max and eMax (item number 700634-2) and tractor winter cab (item number 700423-2). As noted in your parts list and parts breakdown, the unassembled components will construct a complete and finished cab and enclosure.
You suggested that the unassembled tractor enclosures/cabs for compact tractors, subcompact tractors, lawn and garden tractors be classified under subheading 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Other.”
“Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
GRI 2(a) provides “Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.” The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989).
RULE 2 (a) (Incomplete or unfinished articles) (I) The first part of Rule 2 (a) extends the scope of any heading which refers to a particular article to cover not only the complete article but also that article incomplete or unfinished, provided that, as presented, it has the essential character of the complete or finished article. (IV) Several cases covered by the Rule are cited in the General Explanatory Notes to Sections or Chapters (e.g., Section XVI, and Chapters 61, 62, 86, 87 and 90). The General EN to Chapter 87 provides, in relevant part: An incomplete or unfinished vehicle is classified as the corresponding complete or finished vehicle provided it has the essential character of the latter (see Interpretative Rule 2 (a)), as for example: A motor vehicle, not yet fitted with the wheels or tyres and battery. (B) A motor vehicle not equipped with its engine or with its interior fittings. EN 87.07 provides, in pertinent part: This heading covers bodies (including cabs) for the motor vehicles of headings 87.01 to 87.05.”
The applicable subheading for the items (unassembled enclosures/cabs) which are used for the winter cab for compact tractors Mahindra Max and eMax (item number 700634-2) and the tractor winter cab (item number 700423-2) will be 8707.90.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bodies (including cabs), for the motor vehicles of heading 8701 to 8705: Other: Other: For other vehicles.” The general rate of duty will be 4%.
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,
Steven A. Mack
Director
National Commodity Specialist Division