The tariff classification of a Fire Training Trailer from Canada

NY H88348 March 13, 2002 CLA-2-90:RR:NC:N1:105 H88348 CATEGORY: Classification TARIFF NO.: 9023.00.0000 Mr. James F. Morgan, Senior Consultant PBB USA, Inc. 883-D Airport Park Road Glen Burnie, MD 21061 RE: The tariff classification of a Fire Training Trailer from Canada Dear Mr. Morgan: In your letter dated February 12, for Phoenix Fire Training Services, you requested a tariff classification ruling. The import is an 8 by 20 feet heavy-duty container, which is not self propelled and which has been very extensively modified and equipped for use as a training module for firemen. Controlled fires can be set in one area while they are viewed by firemen along with an instructor to explain the principles of fire evolution and flashovers. The container is an integral part of the functioning module in both containment of the fire and protection of the participants. You raise a possible classification in HTS 8716.40. However, noting CAFC 00-1263, 4-19-01, the preferred classification is the one that can be viewed as describing the entire import. We note that HTS 9023 can include the cabin surrounding the mechanical apparatus as in the military tank training simulators described in Explanatory Note 11 to Harmonized System Heading 9023. We agree with your second suggestion that the applicable subheading for the Fire Training Trailer will be 9023.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses, and parts and accessories thereof. 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division