CLA-2-98:OT:RR:NC:N2:201
Louise Chevanelle
Formation En Douanes Louise Chevanelle Inc.
490 rue Providence
Granby, Quebec J2H 2H6
Canada
RE: The tariff classification of a trucks returned to the United States after modification. Applicability of Harmonized Tariff Schedule of the United States (HTSUS) subheading 9802.00.50.
Dear Ms. Chevanelle:
In your letter dated July 8, 2019, you requested a tariff classification ruling on U.S. exported trucks to Canada for additional cargo boxes and then imported back to the United States. You have stated that the added cargo boxes can be either dry or refrigerated.
Fourgon Transit, Inc., will export from the United States to Canada bodiless trucks directly from American dealers. You state at the time of import into Canada, these trucks will be classified under 8704.21, 8704.22, 8704.23, 8704.31, 8704.32, or 8704.90 depending on the size of the cargo box will be fitted in Canada. The trucks will be registered with CBP at the border, in order to document its origin.
Fourgon Transit, Inc., will construct a cargo box in Canada. It will be secured on the truck and shipped back to the United States. This office has reviewed your submission and concurs that the cargo boxes alone would be classified under 8707.90 and meet the requirements of Annex 401 of the North American Free Trade Agreement (NAFTA).
Therefore, the returned vehicles with the added cargo box is eligible for full duty exemption under subheading 9802.00.5060, HTSUS, upon compliance with the documentation requirements of 19 C.F.R 10.8. Per Statistical Note 2 to Chapter 98, the citation to be used for statistical reporting must also include the classification that would ordinarily apply to the article as provided for in Chapters 1 through 97 of the HTSUS. The classification that would ordinarily apply to this item 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”.
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