CLA-2-87:RR:NC:MA:101 A86867
Ms. Cindy Sherman
Operations Manager
Fritz Companies, Inc.
5011 Jewel Lake Rd., #B400
Anchorage, AK 99502-1034
RE: The tariff classification of special-purpose trucks from the
Czech Republic
Dear Ms. Sherman:
In your letter dated August 21, 1996 you requested a tariff
classification ruling on behalf of both Independent Lift Truck of
Alaska and All Terrain Truck & Equipment of Anchorage, Alaska.
The five items concerned are various types of trucks:
Fire fighting/Rescue Truck
Wrecker/Tow Truck (pictured below)
Snow Plow/Sweeper Truck
Tipper Truck
Excavator/Digger Truck
[Wrecker/Tow Truck]
You state that all the trucks are "Tatra" trucks
manufactured by Tatra, A.S. of Koprivnice, Czech Republic and
that they will be imported into the U.S. primarily through the
Port of Anchorage, Alaska.
The applicable subheading for the Fire Fighting/Rescue Truck
will be 8705.30.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for Special purpose motor vehicles .
. . fire fighting vehicles . . . : Fire fighting vehicles. The
rate of duty will be 2.2% ad valorem.
The applicable subheading for the Wrecker/Tow Truck, Snow
Plow/Sweeper Truck, Tipper Truck and Excavator/Digger Truck will
be 8705.90.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for Special purpose motor vehicles . . .
wreckers . . . road sweepers . . . : Other. 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