The tariff classification of a 20’ and 40’ Container Chassis from China

NY G87321 February 27, 2001 CLA-2-87:RR:NC:MM:101 G87321 CATEGORY: Classification TARIFF NO.: 8716.39.0090 Ms. Musica Wong Executive Manager Jumbo Essence Investment Ltd. Workshop No. 1, Canny Ind. Bldg. 33 Tai Yau Street San Po Kong, Kowloon, Hong Kong RE: The tariff classification of a 20’ and 40’ Container Chassis from China Dear Ms. Wong: In your letter dated February 2, 2001 you requested a tariff classification ruling. You submitted two drawings of a 20’ and a 40’ Container Chassis. They are trailers of the kind to be pulled by Road Tractors of heading HTS 8701. The applicable subheading for the 20’ and a 40’ Container Chassis will be 8716.39.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for Trailers and semi-trailers; other vehicles not mechanically propelled; and parts thereof: Other trailers and semi-trailers for the transport of goods: Other…Other: Other: Other. The rate of duty will be Free. This duty rate of Free is the General Duty rate for HTS 8716.39.0090. There is no Generalized System of Preferences (GSP) for this Harmonized Tariff Number. You inquired about any extra fees besides duty: Even though the duty rate is Free, 19 CFR 24.23 (b) provides that merchandise that is formally entered or released is subject to an ad valorem Merchandise Processing Fee (MPF) of 0.21 percent. The fee shall be due and payable to Customs by the importer of record of the merchandise at the time of presentation of the entry summary and shall be based on the value of the merchandise as determined under 19 U.S.C. 1401a. Subject to the provisions of paragraphs (b)(1)(ii) and (d) of this section relating to the surcharge and to aggregation of the ad valorem fee respectively, the ad valorem fee charged under paragraph (b)(1)(i)(A) of this section shall not exceed $485 and shall not be less than $25. Also, under 19 USC 24.24 Harbor Maintenance Fee (HMF) - Commercial cargo loaded on or unloaded from a commercial vessel is subject to a port use fee of 0.125 percent (.00125) of its value if the loading or unloading occurs at a port within the definition of this section, unless exempt under paragraph (c) of this section or one of the special rules in paragraph (d) of this section is applicable. Federal Excise Tax is administered by the Internal Revenue Service. For your convenience please find attached page 4 of IRS Form 720-Instructions. Note the paragraph on “Retail Excise tax on truck, trailer, and semitrailer chassis and bodies, and tractors.” We would advise you to contact the IRS directly for definitive information. You can also access their Web site at www.irs.gov to secure information on Federal Excise Taxes on trucks and trailers. In regards to your inquiry as to the necessity of hiring a Registered Importer to apply for a VIN and DOT Certification you should address your inquiry directly to: The National Highway Traffic Safety Administration 400 7th Street, S.W. Washington, D.C. 20590 They have a telephone hotline: 1-800-424-9393. You can also access The NHTSA Web site, www.nhtsa.dot.gov. 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 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division Attachment: Page 4 IRS Form 720-Instructions