CLA-2-87:RR:NC:1:101 C87941
Mr. John Campbell
CUSTOMS IMPORT SERVICE
33435 Dobbin Hufsmith Rd.
Magnolia, TX 77355
RE: The tariff classification of an ice cream truck from England
Dear Mr. Campbell:
In your fax dated May 18, 1998, you requested a tariff
classification ruling on behalf of ACP Liquid Engineering of
Coppell, Texas.
The item concerned (shown below) is a Volkswagen T-4 truck
specially equipped with an ice cream making machine, chill
cabinets, shelves, a generator, a freezer, cash drawer, sinks,
work surfaces, storage drawers, an ice cream cone dispenser, a
roof vent, an air conditioner, safety lights and electronic
chimes. In addition, the exterior is designed and painted
specifically to facilitate ice cream sales. The truck measures
16'L X 6' 7"W X 8' 7"H.
The
applicable
subheading for
the ice cream
truck will be
8705.90.0000,
Harmonized
Tariff Schedule
of the United
States (HTS), which provides for Special purpose motor vehicles .
. . : Other. The rate of duty will be 0.7% 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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division