CLA-2-87:OT:RR:NC:N1:101
David L Parker
Tiffany Sims CHB, Inc.
225 Corporate Center Drive
Stockbridge, Georgia 30281
RE: The tariff classification of a snowmobile and utility attachments from Italy
Dear Mr. Parker:
In your letter dated April 17, 2020, you requested a tariff classification ruling on behalf of your client, Keweenaw Investment and Development Sites, LLC, Saginaw, Michigan.
The items under consideration have been identified as (4) items that include a snowmobile and attachments.
The first item is an Alpina Snowmobile - SUPERCLASS 1.2L VVT 12-valve from Italy. The
Superclass is a two-tracked utility snow machine, which is powered by a 12V battery system and has a 1200cc gasoline engine. It is designed to haul material, groom snow, maintain ski trails and transport people. In your request you state that the Superclass is equipped with a remote keyboard mounted on the dashboard with “remote can-bus” technology. This enables the operation of the groomer attachment by adjusting the depth of the grooming knives and raising/lowering the track maker without getting off the snowmobile.
The second item has been identified as the Alpina F-250 Track Making System. The F-250 is a steel framed device that attaches to and is towed behind a Alpina Sherpa or Superclass snowmobile in order to grade, compact, and groom snow on ski trails. It is not self-propelled. The device is comprised of a Grooming tool and a Track-maker (a second Track-maker can be added but is optional). The Grooming tool has 3 rows of 76 spring-mounted steel knives that groom and comb the snow. A 2500mm width dual-stage finisher comb smooths the surface. Its grooming depth is electro-actuated. The Track maker is a 12V DC electro-vibrating unit featuring 16 steel knives on a UHMW (Ultra High Molecular Weight) base. It is controlled by a remote computer with a Controller Area Network (“can-bus”) system. The lift-system is electro-actuated, and the pre-load uses gas-springs. It has two UHWM polyethylene track shoes with a progressive compacting profile. The Track-maker is 540mm wide. The Alpina F-250 Track Making System’s vibrators and electrical actuators are powered by snowmobile’s battery powered electrical system, connected via a 3-wire plug mounted on the back of the snowmobile.
The third item has been identified as the Alpina Transalp Towing Sled (Materials) from Italy. Personnel transportation is forbidden on this item. It is only to be driven on flat and packed trails without bumps. It is not intended for use off-road, uphill, downhill and sideways driving. The max speed allowed is 25 kph. / 15 mph. The frame is a steel chassis MIG welded with no rust pre-treatment and powder coating. The Transalp Towing Sled (Materials) is designed to carry up to 863 kgs with the 3-ski configuration and 590 kgs with the 2-ski configuration. The towing hitch is a 50 mm ball-hitch coupling with an additional safety belt. It has an antiskid aluminum-plate loading platform. The platform dimensions are 1236 x 2575 mm. The railing height is 150 mm (front and rear). It has link arms suspension with progressive rubber springs. The skis are steel made with zinc treatment with HD-PE plastic skins and carbide wear-bars. The dry weight is 172 / 155 kgs. Its payload is 863 / 590 kgs. The gross weight vehicle rating is 1035 / 745 kgs.
The fourth item has been identified as the Alpina Transalp Towing Sled Bus (People) from Italy. The Transalp Towing Sled Bus is designed to carry up-to 6 persons. The 6 rubber-seats are removable and equipped with safety belts. An optional kit may be available that includes a windshield, hardtop, and/or ski-rack (10-places). The transportation of people is only allowed on flat and packed trails without bumps. It is not intended for use off-road, uphill, downhill or sideways driving. The max speed allowed is 25 kph. / 15 mph. The frame is a steel chassis MIG welded with no rust pre-treatment and powder coating. The towing hitch is 50 mm ball-hitch coupling with an additional safety belt. It has an antiskid aluminum-plate loading platform. The platform dimensions are 1236 x 2575 mm. The luggage rack is 1236 x 450 mm. The railing height is 150 mm (front and rear). It has link arms suspension with progressive rubber springs. The two skis are steel made with zinc treatment, with HD-PE plastic skins and carbide wear-bars. The dry weight is 218 kg. Its payload is 527 kg. The gross weight vehicle rating is 745 kg.
You suggested classifying the Alpina Transalp Towing Sled and the Alpina Transalp Towing Sled Bus under subheading 8716.80, Harmonized Tariff Schedule of the United States (HTSUS), as not mechanically propelled vehicles, other than trailers. Please note, classification of goods in the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1 states “ … classification shall be determined according to the terms of the headings … .” The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs. According to the ENs to heading 87.16, the terms “trailers” and “semi trailers” means vehicles (other than side cars) of a kind designed solely to be coupled to another vehicle by means of a special coupling device (whether or not automatic). Since it was determined that that the snowmobile is a vehicle of Chapter 87, the towing sled and the towing sled bus coupled with the snowmobile are within the definition of a trailer.
We also disagree with your proposed classification for the Alpina F-250 Track Making System under subheadings 8708.99.8180, HTSUS, which provides for parts and accessories of the motor vehicles of headings 8701 to 8705, and 8430.69.0100, HTSUS, which provides for “Other moving, grading, leveling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow plows and snow blowers: Other machinery, not self-propelled: Other.”
Based on the information you supplied, the system appears to be an electrically operated machine, having an individual function, even though it is designed to be towed behind the vehicle. Applying Additional U.S Rule of Interpretation 2 (c), which states that “ a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for "parts" or "parts and accessories" shall not prevail over a specific provision for such part or accessory,” the track making system is more specifically provided for as a machine than a part or an accessory.
Heading 8430.69.0100, HTSUS, describes grading and compacting earth, minerals or ores, but does not specifically describe the device’s individual functions of grading, compacting, and grooming snow. No other machine of 8401 to 8478 describes the device or its individual functions, leaving heading 8479 for consideration. Heading 8479 provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof:”
As a result, the ENs must be considered here. Among the machines which the ENs to 8479 describe machines having “individual functions” are “Mechanical devices which cannot perform their function unless they are mounted on another machine or appliance . . . provided that this function: (i) is distinct from that which is performed by the machine or appliance whereon they are to be mounted, or by the entity wherein they are to be incorporated, and (ii) does not play an integral and inseparable part in the operation of such machine . . ..”. As such, the F-250 Track Making System is classifiable in heading 8479, HTSUS.
The applicable subheading for the Alpina Snowmobile will be 8703.10.1000, HTSUS, which provides for “…other motor vehicles principally designed for the transport of persons …: Vehicles specially designed for traveling on snow…: Vehicles specially designed for traveling on snow”. The rate of duty will be 2.5% ad valorem
The applicable subheading for the F-250 Track Making System will be 8479.89.9499, HTSUS, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other: Other”. The rate of duty will be 2.5 percent ad valorem.
The applicable subheading for the Alpina Transalp Towing Sled will be 8716.39.0090, HTSUS, which provides for “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Other trailers and semi-trailers for the transport of goods: Other: Other: Other: Other.” The duty rate will be Free.
The applicable subheading for the Alpina Transalp Towing Sled Bus will be 8716.40.0000, HTSUS, which provides for “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Other trailers and semi-trailers.” The duty rate will be Free.
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