The tariff classification of crew buses from Germany

NY R05046 October 25, 2006 CLA-2-87:RR:E:NC:N1:101 R05046 CATEGORY: Classification TARIFF NO.: 8703.24.0058, 8703.33.0045 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 October 11, 2006 you requested a tariff classification ruling on behalf of your client Daimler Chrysler Corporation in Michigan. The merchandise consists of crew buses imported from Germany. DCC intends to import both gasoline engine and diesel engine versions of the crew bus. These buses are materially identical to the crew buses in NYRL R04574, except that they will be configured to transport fewer than 10 people. You claim that the gasoline and diesel buses are principally designed for the transportation of people. The buses will be equipped with a total of four rows of seats that will allow them to carry fewer than ten people including the driver. The seats will come with the standard equipment of seat belts and headrests. 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. 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 gasoline engines are 3500cc 6 cylinder engines. The diesel engines are 2.7 liter or 3.0 liter 6 cylinder engines. The applicable subheading for the gasoline engine buses will be 8703.24.0058, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: Other vehicles, with spark-ignition internal combustion reciprocating piston engine: Of a cylinder capacity exceeding 3,000 cc.: Other: New: Having engines with more than 4 cylinders but not more than 6 cylinders: Of an interior volume exceeding 3.4 cubic meters. The rate of duty will be 2.5 percent. The applicable subheading for the diesel engine buses will be 8703.33.0045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: Other vehicles, with compression-ignition internal combustion piston engine (diesel or semi-diesel): Of a cylinder capacity exceeding 2,500 cc.: Other: New. The rate of duty will be 2.5 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