The tariff classification of a Mine Personnel Carrier from Japan

N106796 June 2, 2010 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8703.33.0045 Kenneth M. Carmon, President Bay Brokerage, Inc. 44951 Country Route 191, Suite 201 Wellesley Island, NY 13640- RE: The tariff classification of a Mine Personnel Carrier from Japan Dear Mr. Carmon, In your letter dated May 14, 2010, you requested a tariff classification ruling on behalf of your client, Mobile Parts Inc., of Val Caron Ontario, Canada. The item concerned is a Mine Personnel Carrier. It consists of the chassis and cab of a Toyota Land Cruiser modified with a rear passenger seating. The Carrier features power steering, tilt steering wheel, seatbelts in the two (2) front seats, air conditioning, heating, stereo system, 4.2-litre compression-ignition engine, 3200 kg. (7055 lbs.) GVW suspension and 5-speed manual transmission. The rear passenger portion is equipped with non-removable upholstered bench seats, parallel to each other. You state in your ruling request that the bench seats accommodate from six to eight miners dressed in underground safety equipment. Entry is through the rear by means of a step-up bumper. The rear compartment has no lockers, tool boxes or other visible storage capability. Though open at the bottom, the bench seats are built low to the floor which makes storage of tools or other equipment impractical. You state in your ruling request that at the time of import the vehicle is equipped with an exhaust purifier and, although not equipped with governor to restrict speed, the gearing of the vehicle only allows a top speed of 20 miles per hour. The applicable classification subheading for the Hydraulic Boom Lift Truck will be 8703.33.0045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor cars and other motor vehicles principally designed for the transport of persons … , including station wagons and racing cars: Other vehicles, with compression-ignition internal combustion engine…: Of a cylinder capacity exceeding 2,500 cc: Other: New”. The rate of duty will be 2.5%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/. 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division