PRD 3001-95-100678; Cargo 34 Service Truck, 2-Seat, Wheeled Vehicle With Tip-Up Rear Cargo Deck; Cargo-Carrying Vehicle for Farming, Urban and Industrial Sites; Chapter 87, Note 2, Tractor Suitable for Agricultural Use, Heading 8701

HQ 959837 APRIL 24, 1997 CLA-2 RR:TC:MM 959837 JAS CATEGORY: Classification TARIFF NO.: 8704.21.00 Port Director of Customs 1000 2nd. Ave. Seattle, WA 98104-1049 RE: PRD 3001-95-100678; Cargo 34 Service Truck, 2-Seat, Wheeled Vehicle With Tip-Up Rear Cargo Deck; Cargo-Carrying Vehicle for Farming, Urban and Industrial Sites; Chapter 87, Note 2, Tractor Suitable for Agricultural Use, Heading 8701 Dear Port Director: This is our decision on Protest 3001-95-100678, filed against your classification under the Harmonized Tariff Schedule of the United States (HTSUS), of the Cargo 34 service truck, a product of Italy. The entry under protest was liquidated on July 7, 1995, and this protest timely filed on October 5, 1995. FACTS: Literature describes the Cargo 34 as a two-seater service truck for farming and urban or industrial construction sites. It is a wheeled motor vehicle with open cab and rear tip-up cargo bed or platform. The Cargo 34 weighs 1250 kg and has a ground clearance of 220 mm. It is diesel-powered with 12-speed transmission (8 forward, 4 reverse speeds) and power take off (pto) to operate farm implements and other machines. The Cargo 34 is said to have a maximum forward speed of 25 mph but this is undocumented. You determined that the Cargo 34 functions primarily to move or transport goods and liquidated the entry under a provision in heading 8704, as a motor vehicle for the transport of goods. The protestant maintains the Cargo 34 is a tractor of heading 8701 but offers no evidence to support the claim. - 2 - The provisions under consideration are as follows: 8701 Tractors (other than tractors of heading 8709): 8701.90 Other: 8701.90.10 Suitable for agricultural use...Free * * * * 8704 Motor vehicles for the transport of goods: Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): 8704.21.00 G.W.V. not exceeding 5 metric tons...25 percent ad valorem ISSUE: Whether the Cargo 34 is a motor vehicle for the transport of goods. LAW AND ANALYSIS: Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6. As to the claim under heading 8701, the term "tractor" is defined as a vehicle constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not it contains subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilizers or other goods. Chapter 87, Note 2, HTSUS. The specifications for this vehicle suggest no design features that dedicate it to pushing or pulling, rather than transporting. In fact, the commercial invoice bears the following designation "Cargo 34 Transporters series 19." On its Customs Form 19 the protestant - 3 - refers to the Cargo 34 as a tractor, but argues it is "to be used for moving product from field to off-road loading areas and has heavy load-carrying capacity..." The evidence of record compels the conclusion that the Cargo 34 service truck is principally designed to transport goods. HOLDING: Under the authority of GRI 1, the Cargo 34 service truck is provided for in heading 8704. It is classifiable in subheading 8704.21.00, HTSUS. The protest should be DENIED. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you should mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and to the public via the Diskette Subscription Service, the Freedom of Information Act and other public access channels. Sincerely, John Durant, Director Tariff Classification Appeals Division