Cab Chassis; Note 4, Chapter 87; HQ 088749

HQ 951365 April 23, 1992 CLA-2 CO:R:C:M 951365 DWS CATEGORY: Classification TARIFF NO.: 8704.22.10 Mr. T.E. Reimers Executive Vice President, Operations Mitsubishi Fuso Truck of America, Inc. P.O. Box 464 100 Center Square Road Bridgeport, NJ 08014 RE: Cab Chassis; Note 4, Chapter 87; HQ 088749 Dear Mr. Reimers: This is in response to your letter of March 16, 1992, concerning the classification of certain cab chassis under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The merchandise consists of model FK457-SLSUF and model FK457- SLSUE cab chassis imported from Japan. Both models are cab-over- engine chassis powered by diesel engines. The FK457-SLSUF model has a gross vehicle weight (GVW) of 25,995 pounds (11.8 metric tons) and the FK457-SLSUE model has a GVW of 29,000 pounds (13.2 metric tons). Both models have a six-speed transmission. ISSUE: What is the proper classification of the subject cab chassis under the HTSUS? LAW AND ANALYSIS: Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. Heading 8704, HTSUS, provides for: "[m]otor vehicles for the transport of goods." Note 4, chapter 87, HTSUS, states that "[m]otor chassis fitted with cabs fall in headings 8702 to 8704, and not in heading 8706." Within heading 8704, HTSUS, motor vehicles are classifiable according to their off-highway use, engine style, and their metric tonnage. It is our position that the subject cab chassis are classifiable under heading 8704, HTSUS. Specifically, the model FK457-SLSUF is classifiable under subheading 8704.22.1040, HTSUS, which provides for: "[m]otor vehicles for the transport of goods: [o]ther, with compression-ignition internal combustion piston engine (diesel or semi-diesel): [g].V.W. exceeding 5 metric tons but not exceeding 20 metric tons: [c]ab chassis: [g].V.W. exceeding 9 metric tons but not exceeding 12 metric tons." The model FK457- SLSUE is classifiable under subheading 8704.22.1060, HTSUS, which provides for: "[c]ab chassis: [g].V.W. exceeding 12 metric tons but not exceeding 15 metric tons." See HQ 088749, dated May 10, 1991. HOLDING: The model FK457-SLSUF cab chassis are classifiable under subheading 8704.22.1040, HTSUS. The model FK457-SLSUE cab chassis are classifiable under subheading 8704.22.1060, HTSUS. The general, column one rate of duty is 4 percent ad valorem. Sincerely, John Durant, Director