The tariff classification of automotive cab chassis from Germany

NY R04639 September 6, 2006 CLA-2-87:RR:E:NC:N1:101 R04639 CATEGORY: Classification TARIFF NO.: 8704.22.1020 Mr. David G. Forgue Barnes, Richardson & Colburn 303 East Wacker Drive Suite 1100 Chicago, IL 60601 RE: The tariff classification of automotive cab chassis from Germany Dear Mr. Forgue: In your letter dated August 16, 2006 you requested a tariff classification ruling on behalf of your client Daimler Chrysler Manufacturing International LLC of North Carolina. The merchandise covered by this request consists of cab chassis exceeding 5 metric tons G.V.W imported from Germany. These diesel cab chassis are principally designed for the transportation of goods. The inside of the cabs will be completely finished with seats, dashboard, flooring and all other interior trim attached at the time of importation. The cab chassis will be provided with a diesel engine exceeding 2,500 cc. The cab chassis will be transported as fully operational vehicles equipped with engine, transmission, front and rear axles, complete brake system, fuel tank system, exhaust system and wheels. The applicable subheading for the cab chassis will be 8704.22.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Motor vehicles for the transport of goods: Other with compression ignition internal combustion piston engine (diesel or semi-diesel): G.V.W. exceeding 5 metric tons but not exceeding 20 metric tons: Cab chassis: G.V.W. exceeding 5 metric tons but not exceeding 9 metric tons. The rate of duty will be 4 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