The tariff classification of Snowcat Snow Removal Equipment from Japan

NY J83747 May 2, 2003 CLA-2-87:RR:NC:MM:101 J83747 CATEGORY: Classification TARIFF NO.: 8705.90.0000 Mr. Patrick Gallagher Gallagher Transport International Inc. P.O. Box 39005 4730 Oakland Street #210 Denver, Colorado 80239 RE: The tariff classification of Snowcat Snow Removal Equipment from Japan Dear Mr. Gallagher: In your letter dated April 15, 2003 you requested a tariff classification ruling. You submitted a brochure and sketches depicting Snowcat Snow Removal Equipment. You state that the primary use of this equipment is for ski area maintenance, consisting of clearing trail routes in the summer and removing snow and grooming trails in the winter. These Snowcats are designed for off-road use only. You state that you plan to import two models: Box Cabin - this model has one solid cabin and is capable of seating ten people including the driver and front passenger. Curtain Cabin - this model has a solid front cabin capable of seating the driver and front passenger plus a curtain-enclosed rear cabin capable of seating eight people. You state that both models will be imported with a snow blade attached and a pintle hook for pulling a rear grooming attachment. Based upon the literature you submitted both models are tracked vehicles. You state that you believe that the Snowcat Snow Removal Equipment is properly classified under HTS 8430.20.0060 as “snowplows and snowblowers, other.” We disagree with your proposed classification because similar vehicles have been classified under Heading 8705 (see HQ 953559 dated March 31, 1993). The applicable subheading for the Box Cabin and Curtain Cabin Snowcat Snow Removal Equipment will be 8705.90.0000 , Harmonized Tariff Schedule of the United States (HTS), which provides for Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, wreckers, mobile cranes, fire fighting vehicles, concrete mixers, road sweepers, spraying vehicles, mobile workshops, mobile radiological units): Other. 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division