CLA-2-87:RR:NC:MA:101 A82002
Mr. Mick W. Blakely
BORDER BROKERAGE COMPANY
P.O. Box 3549
Blaine, WA 98231
RE: The tariff classification of an automotive Boom Truck from Canada
Dear Mr. Blakely:
In your letter dated March 26, 1996 you requested a tariff classification ruling.
The item involved is a flat-bed truck with a crane and a cable-attached wrecking ball with hook. You state that the payload carrying capacity of the truck is close to "zero", that the truck will operate on highways and that it is being exported by Spantec Constructors Ltd. (Manufacturer's Identification Number #XCSPACON3030BUR) of Burnaby, British Columbia in Canada through the port of Blaine, Washington to a related company in Portland, Oregon.
The applicable subheading for the Boom Truck will be 8705.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Special purpose motor vehicles . . . mobile cranes . . . : Mobile Cranes: Cable operated. The rate of duty will be 2.2% ad valorem.
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 212-466-5667.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division