The tariff classification of Crew buses from Germany

NY R04574 August 30, 2006 CLA-2-87:RR:E:NC:N1:101 R04574 CATEGORY: Classification TARIFF NO.: 8702.10.6000, 8702.90.6000 Mr. David G. Forgue Barnes, Richardson & Colburn 303 East Wacker Drive Suite 1100 Chicago, IL 60601 RE: The tariff classification of Crew buses from Germany Dear Mr. Forgue: In your letter dated August 7, 2006 you requested a tariff classification ruling on behalf of your client, Daimler Chrysler. The merchandise covered by this request consists of diesel and gasoline crew buses, which will be shipped as completed vehicles to the United States. The buses will be equipped with a total of four rows of seats that will allow them to carry ten people including the driver. The seats will come with the standard equipment of seat belts and head rests. Additionally, the buses will have the following standard equipment: rear and side shaded windows, a sliding side door, rear heat, side and roof panels, and passenger electric plugs. Also, the buses will have an independent front wheel suspension, which will provide greater passenger comfort. The floors will be covered with rubberized slip-resistant material. Also, the buses will be imported with or without their removable rear seats in place. However, regardless of whether the seats are in place, seat anchors will be set into the floor for easy seat placement. Finally, the buses will include amenities such as cup holders, ashtrays and passenger coat hooks. The applicable subheading for the buses with compression-ignition internal combustion engines will be 8702.10.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Motor vehicles for the transport of ten or more persons, including the driver: With compression-ignition piston engine (diesel or semi-diesel): Other. The rate of duty will be 2 percent. The applicable subheading for the buses with gasoline engines will be 8702.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Motor vehicles for the transport of ten or more persons, including the driver: Other: Other. The rate of duty will be 2 percent. 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