The tariff classification of automotive utility vehicles from Canada

NY C83109 January 29, 1998 CLA-2-87:RR:NC:MM:101 C83109 CATEGORY: Classification TARIFF NO.: 8709.19.0030 Mr. Robert E. Burke Barnes, Richardson & Colburn 200 East Randolph Drive Suite 7920 Chicago, IL 60601 RE: The tariff classification of automotive utility vehicles from Canada Dear Mr. Burke: In your letter dated December 30, 1997, you requested a tariff classification ruling on behalf of Deere & Co. The items concerned are three models of Gator Utility Vehicle. They are jeep-like in appearance, but considerably smaller and less powerful, and are intended for use in hauling or towing in factories or theme parks or on farms, golf courses, etc. The first model is the "4 X 2". It has a 10 hp., 1-cylinder gasoline-powered engine with a 5.3 gallon fuel tank and will reach a top speed of 15.5 mph. There are two seats, the passenger seat has fold-down capability, disk brakes and rack and pinion steering. The vehicle is 101.6"L X 60"W X 43.6"H, has a 69.5" wheelbase, weighs 879 lbs., has a 22 ft. turning radius, carries a maximum cargo payload of 500 lbs., and has 10 cubic feet of storage space. The second and third models are both the "6 X 4"; it comes with either an 18 hp., 2-cylinder, gasoline or a diesel engine. The gasoline-powered model has a 5.3 gallon fuel tank. Both models have a top speed of 15.5 mph., are equipped with disk brakes and rack and pinion steering, and have two seats, with the passenger seat having fold-down capability. The vehicles are 106"L X 60"W X 43.6"H, have a 79" wheelbase, weigh 1057 lbs., have a turning radius of 24.8 ft., carry a maximum cargo payload of 800 lbs., and have 11.2 cubic feet of storage space. The applicable subheading for all three Gator Utility Vehicles will be 8709.19.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Works trucks, self-propelled, not fitted with lifting or handling equipment . . . for short distance transport of goods . . . : Vehicles: Other: Operator riding. The rate of duty will be Free. 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