CLA-2-87:RR:NC:MM:101 F83950
Mr. Brian F. Walsh
Barnes, Richardson & Colburn
303 East Wacker Drive
Suite 1100
Chicago, Illinois 60601
RE: The tariff classification of "Sprinter" Vehicle Bodies from Germany
Dear Mr. Walsh:
In your letter dated February 23, 2000 you requested a tariff classification ruling on behalf of your client, Freightliner Corporation.
You submitted photographs of "Sprinter" Motor Vehicle Bodies. You state that the bodies will be of one of three wheelbases, 3000 mm, 3550 mm, or 4025 mm. In addition, the bodies may have either a standard roof or an extended roof. The bodies in question will be shipped to the United States after a disassembly operation in Germany removes the engine, transmission, rear axle, exhaust system, front axle, fuel tank and brakes. The bodies will then be shipped to the United States, where they will be assembled into complete cargo vans.
The body is of unitary construction, so that there is no separate chassis. Therefore, the essential vehicle systems, such as the engine and drive train attach directly to the body. The inside of the body will be finished with seats, dashboard, cargo-appropriate rear flooring, and all other interior trim attached at time of importation. In addition, either inside the cargo area of the body, or attached to the outside of the body, the following articles will be included with the body: the front and rear bumpers, the wheel assemblies, the coolant hose, a clamp, an air hose, the antenna, interior frame coverings, and lights. Otherwise, the bodies will be completely stripped of all other parts and assemblies.
You also request that we address a Logistics Issue: that the motor vehicle bodies and the disassembled elements are separately classifiable if they are entered into the same United States port of entry, but enter on separate vessels.
The applicable subheading for the "Sprinter" Vehicle Bodies will be 8707.90.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Bodies (including cabs) for the motor vehicles of headings 8701 to 8705: Other: Other…For the vehicles of heading 8704. The rate of duty will be 4% ad valorem.
In regards to the Logistics Issue, if a shipment of motor vehicle bodies arrives on a vessel different from the vessel shipment of the other parts, neither shipment has the essential character of a complete van.
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 212-637-7035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division