CLA-2-87:OT:RR:NC:N2:201

Nathan Hale Downey
PO Box: 161
Iona, ID 83427

RE: The tariff classification of a fire fighting vehicle from Germany

Dear Mr. Downey:

In your letter dated April 26, 2019 you requested a tariff classification ruling.

The item under consideration has been identified as a 1991 Mercedes Benz 1222 double-cab fire truck. You state that the vehicle has a 216hp, diesel motor with a manual, 5-speed transmission. The permanent total weight of the vehicle is 12,000 kg (26,455 lbs.) with a payload capacity of 4,295 kg (9,468 lbs.)

The applicable subheading for the 1991 Mercedes Benz 1222 double-cab fire truck will be 8705.30.0000, 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 (for example, wreckers, mobile cranes, fire fighting vehicles, concrete mixers, road sweepers, spraying vehicles, mobile workshops, mobile radiological units): Fire fighting vehicles”. The rate of duty will be Free.

Please note, this classification has no effect on the importability of any vehicle or vehicle parts/accessories deemed restricted; this includes motor vehicles not conforming to Federal Safety and Emission Standards. Any questions regarding the importation of these vehicles and/or parts may be directed to the National Highway Traffic Safety Administration (NHTSA) at 888-327-4236 and/or the Environmental Protection Agency (EPA) at 202-272-0167.

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 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, contact National Import Specialist Matthew Sullivan at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division