The tariff classification of a dumper body from Spain

N359599 March 31, 2026 CLA-2-87:OT:RR:NC:N2:206 CATEGORY: Classification TARIFF NO.: 8706.00.0575 David Forgue Barnes, Richardson & Colburn, LLP 303 East Wacker Drive, Suite 305 Chicago, IL 60601 RE: The tariff classification of a dumper body from Spain Dear Mr. Forgue: In your letter dated March 9, 2026, you requested a tariff classification ruling, which you filed on behalf of JLG Industries, Incorporated. The article under consideration is a dumper chassis, which is a partial rear module of an articulated dumper, Model D601. You state that the imported rear module will consist of the steel frame, diesel engine, rear axle, fuel tank, battery, seat assembly, and a variety of hydraulic and operational systems. The imported article will not include any elements to control the chassis with engine. The control panel, steering wheel, and similar control elements will not be included with the imported article. Additionally, there is no "cab" in the imported article. You suggested classifying the dumper chassis in subheadings 8706.00.0300, Harmonized Tariff Schedule of the United States (HTSUS), which provides for chassis fitted with engines for vehicles of subheading 8704.21 or 8704.31. Alternatively, you proposed to classify the product in subheading 8706.00.0575, HTSUS, which provides for chassis fitted with engines for vehicles of heading 8704, other than subheadings 8704.21 or 8704.31. We examined the information on the articulated dumper and determined that it is not an article of subheadings 8704.21 or 8704.31, HTSUS. As a result, classification of the dumper chassis in subheading 8706.00.0300, HTSUS, is precluded. The applicable subheading for the dumper chassis of the articulated dumper, Model D601, will be 8706.00.0575, HTSUS, which provides for “Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705: For vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29 or heading 8702 or 8704: Other: For vehicles of 8704.” The general rate of duty will be 4 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Liana Alvarez at liana.alvarez@cbp.dhs.gov. Sincerely, (for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division