The tariff classification of a "Sprinter" Cab and Chassis from Germany

NY I83758 July 17, 2002 CLA-2-87:RR:NC:MM:101 I83758 CATEGORY: Classification TARIFF NO.: 8707.90.5060 Mr. Brian F.Walsh Barnes, Richardson & Colburn 303 East Wacker Drive Suite 1100 Chicago, Illinois 60601 RE: The tariff classification of a “Sprinter” Cab and Chassis from Germany Dear Mr. Walsh: In your letter dated June 18, 2002 you requested a tariff classification ruling. You submitted photographs of the “Sprinter” Cab and Chassis. You state that the cab and chassis will be imported into the United States separately from the assemblies that are removed from them. The removed assemblies are the engine assembly, the front axle assembly, the rear axle assembly, the drive shaft assembly, the muffler assembly, the brake assembly, the fuel tank assembly, and the leaf spring assembly. After importation into the United States the cab and chassis will be reassembled with the assemblies disassembled in Germany into complete motor vehicles. The merchandise in question consists of a cab with attached chassis. In the box with the cab will be packed a bumper, an antenna, a spare wheel carrier, a mat flap, the wheels, tires, and hub caps, and various nuts, bolts, and screws necessary for reassembly. These items may be in a separate box in the box holding the cab, or may be next to the cab in the box holding the cab. The interior of the cab will be fully finished at the time of importation. You also request that we address a logistics issue: that the motor vehicle bodies and the disassembled elements are separately classifiable if they are entered into the same United States port of entry, but enter on separate vessels. The applicable subheading for the “Sprinter” Cab and Chassis will be 8707.90.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Bodies (including cabs) for the motor vehicles of heading 8701 to 8705: Other: Other…For the vehicles of heading 8704. The rate of duty will be 4% ad valorem. In regards to the Logistics issue, if a shipment of motor vehicle bodies arrives on a vessel different from the vessel shipment of the other parts, neither shipment has the essential character of a complete van. 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division