The tariff classification of "road trains" from Italy

NY F84573 April 14, 2000 CLA-2-87:RR:NC:MM:106 F84573 CATEGORY: Classification TARIFF NO.: 8701.90.5015; 8716.40.0000 Ms. Ellen DiLapi Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue New York, NY 10167-3397 RE: The tariff classification of "road trains" from Italy Dear Ms. DiLapi: In your letter dated March 17, 2000, on behalf of Severn-Lamb USA Inc., you requested a tariff classification ruling. You included descriptive literature with your request. The merchandise in question, so-called "road trains", are combination tractors and trailers used to transport guests in and around fairgrounds, theme parks and the like and are made to look like a train locomotive pulling passenger coaches. There are a large variety of these "road trains", differing in tractor engine size (none with a horsepower rating exceeding 63 kilowatts), length, width, height, weight and the like. The various tractor and trailer combinations are dressed in a variety of festive finishes and are available with a number of different options for passenger comfort and convenience. You argue that these "road trains" are fairground amusement attractions in their own right. We have reviewed your position and are not persuaded that the "road trains" are classified as you suggest. The applicable subheading for the tractor portion of the "road trains" will be 8701.90.5015, Harmonized Tariff Schedule of the United States (HTS), which provides for other tractors with a net engine power of less than 223.8 kW. The rate of duty will be free. The applicable subheading for the trailer portion of the "road trains" will be 8716.40.0000, HTS, which provides for other trailers and semi-trailers. 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 Patrick J. Wholey at 212-637-7036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division