The tariff classification of a rail-grinding vehicle from Germany

N313745 August 12, 2020 CLA-2-87:OT:RR:NC:N2:201 CATEGORY: Classification TARIFF NO.: 8705.90.0080 Diana P. Berry Harsco Rail 2401 Edmund Highway West Columbia, SC 29803 RE: The tariff classification of a rail-grinding vehicle from Germany Dear Ms. Berry: In your letter dated August 5, 2020, you requested a tariff classification ruling. The item under consideration has been identified as the 2019 Harsco light road/rail-grinding vehicle (Ro-V 149). You state that the vehicle is capable of being used on both rail and road, but is not designed for highway use. In your request, you state that the Ro-V 149 is solely used to grind main lines, secondary lines, or tramway rails. The Ro-V 149 can be fitted with up to six (6) separately adjustable spindles for grinding; four (4) for cup wheel grinders and two (2) for disc wheels. The vehicle uses rear-axle drive for both rail and road. The grinding unit lifts the main frame hydraulically when the machine is set on the rails. The rear wheels are lowered pneumatically with the rear axle, pressing on the rails. You state these types of vehicle have been developed, designed and constructed solely for grinding rails in a commercial/industrial setting. In your request you suggest classification of the Ro-V 149 as a “Special Purpose Vehicle” of 8705. This office concurs. The applicable subheading for the 2019 Harsco Ro-V 149 rail grinder will be 8705.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), 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: Other”. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. 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 Matthew Sullivan at matthew.sullivan@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division