The tariff classification of a dumpster bed from Mexico

NY 884103 March 24, 1993 CLA-2-87:S:N:N1:101-884103 CATEGORY: Classification TARIFF NO.: 8707.90.5060 Mr. Armando S. Trevino A and A Customs Brokerage Services Inc. 1015 Juarez, Suite 108, P.O. Box 6848 Laredo, Texas 78044 RE: The tariff classification of a dumpster bed from Mexico Dear Mr. Trevino: In your letter dated March 15, 1993, on behalf of Vi-Mor, Inc., Hidalgo, Texas, you requested a tariff classification ruling. You have submitted photographs of the merchandise; two photographs showing the dumpster under construction, and one photograph showing the dumpster mounted on a chassis. The imported merchandise is a dumpster bed made entirely of sheet metal iron. You state that the bed will be shipped coated with a primer paint to insure a certain amount of rust resistance while the merchandise is in transit to the United States. As imported, the bed will not have any mechanism or machinery attached to it. In the United States any necessary machinery will be installed on the dumpster bed. The bed will then be mounted on a cab chassis forming a truck that will be used to collect and haul refuse, trash, sand, and similar materials. The dumpster bed constitutes the body of the truck (which is the portion of the vehicle that carries the cargo). The applicable subheading for the dumpster bed will be 8707.90.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for bodies (including cabs), for the motor vehicles of heading 8704 (motor vehicles for the transport of goods). The rate of duty will be 4 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport