The tariff classification of van bodies with gasoline tanks from Germany

NY R04461 August 21, 2006 CLA-2-87:RR:E:NC:N1:101 R04461 CATEGORY: Classification TARIFF NO.: 8707.90.5060 Mr. David G. Forgue Barnes, Richardson & Colburn 303 East Wacker Drive Suite 1100 Chicago, IL 60601 RE: The tariff classification of van bodies with gasoline tanks from Germany Dear : Mr. Forgue In your letter dated July 24, 2006 you requested a tariff classification ruling on behalf of your client Daimler Chrysler Manufacturing International LLC. The merchandise consists of motor vehicle bodies imported from Germany that will be shipped to the United States after a disassembly operation in Germany. The vehicle bodies will be stripped of all major components but for the gasoline fuel tank, the fuel pipes and the brake lines. These vehicle bodies are not intended for sale to retail motor vehicle purchasers in the imported state. None of the vehicle bodies will be sold as “aftermarket” goods to the United States retail consumers. Instead, once the bodies arrive in the United States, they will be assembled into complete cargo vans. The applicable subheading for the bodies with gas tanks will be 8707.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Bodies (including cabs), for the motor vehicles of headings 8701 to 8705: Other: Other: For vehicles of heading 8704. The rate of duty will be 4 percent. You also state that the motor vehicle bodies and the assemblies disassembled from the bodies are entered into the same United States port of entry, but are shipped on separate vessels. They will be separately classifiable. 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 World Wide Web at http://www.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 Robert DeSoucey at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division