CLA-2-87:RR:E:NC:N1:101 R04593
Mr. David G. Forgue
Barnes, Richardson & Colburn
303 East Wacker Drive
Suite 1100
Chicago, IL 60601
RE: The tariff classification of automotive cabs with chassis from Germany
Dear Mr. Forgue:
In your letter dated August 9, 2000 you requested a tariff classification ruling on behalf of your client Daimler Chrysler Manufacturing International.
The merchandise covered by this request consists of cabs and chassis, which will be shipped to the United States after a disassembly operation in Germany removes the engine assembly, the drive shaft assembly, the front axle assembly, the rear axle assembly, the muffler assembly, the brakes and the leaf spring assembly. The cabs and chassis for diesel vehicles will also have their fuel tanks disassembled. The treatment of the disassembled articles is the subject of a separate request. The cabs and chassis will be stripped of all major components but for the gasoline fuel tank, the fuel pipes and the brake lines.
The cab and chassis are not intended for sale to retail motor vehicle purchasers in the imported state. None of them will be sold as “aftermarket” goods to the United States retail consumers. Instead, once the cab and chassis arrive in the United States, they will be assembled into complete vehicles. The chassis are part of the cab.
The inside of the cabs will be finished with seats, dashboard, flooring and all other interior trim attached at the time of importation. Additionally, in the box with the cab will be packed the following articles: wheel assemblies, a spare wheel bracket, parts for the front end module, a front bumper, a license number adapter, wing mirrors, floor coverings, yaw sensor, cladding wheel arches, splash guards, parts for the battery, headlights and cladding hand lever. The cabs and chassis, and the assemblies disassembled from them are shipped on separate vessels.
The applicable subheading for the cabs and chassis will be 8707.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Bodies (including cabs), for the motor vehicles of headings 8701 to 8705: Other: Other: For vehicles of Heading 8704. The rate of duty will be 4 percent.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Robert DeSoucey at 646-733-3008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division