HQ 083185: Cab chassis with G.V.W. not exceeding 5 metric tons; cab chassis with G.V.W. exceeding 5 metric tons but not exceeding 20 metric tons

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                        HQ 083185

                                      June 6, 1989

             CLA-2 CO:R:CV:G:  083185 JLV

             CATEGORY:  Classification

             TARIFF NO.:  8704.22.10; 8704.21.00

             Mr. T.E. Reimers
             Mitsubishi Fuso
             100 Center Square Road
             Bridgeport, New Jersey 08014

             RE:  Cab chassis with G.V.W. not exceeding 5 metric tons; cab
                  chassis with G.V.W. exceeding 5 metric tons but not
                  exceeding 20 metric tons

             Dear  Mr. Reimers:

                  In a letter dated October 28, 1988, you requested a
             ruling on the classification of certain medium-weight cab
             chassis to be imported by Mitsubishi Fuso Truck of America,
             Inc.  Previous rulings on similar vehicles were issued on
             December 23, 1987 (file 826767), and August 11, 1988 (file
             831272).  In this ruling we classify the four models
             identified in your letter, and we modify the ruling of
             December 23, 1987 (file 826767) to reflect the correct tariff
             provisions for the merchandise described in your request of
             November 23, 1987, which was the factual basis for the
             decision of December 23, 1987.

             FACTS:

                  The four models are all cab-over-engine cab chassis
             powered by a compression-ignition internal combustion engine.
             Each model consists of a complete chassis (i.e., chassis-
             frame, engine, transmission, steering gear, axles) that is
             fitted with a cab.  None of the models have a cargo body or
             platform or other body component to the rear of the cab.  The
             FK 415 has a gross vehicle weight (G.V.W.) of 23,000 pounds
             (10.5 metric tons); the FK 455 has a G.V.W. of 28,000 pounds
             (12.7 metric tons); the FM 555 has a G.V.W. of 32,600 pounds
             (14.8 metric tons); and the FH 100 has a G.V.W. of 17,196
             pounds (7.8 metric tons).














                                          - 2 -

                  In a ruling issued on December 23, 1987 (file 826767),
             five FH models with a G.V.W. of 17,196 pounds and two FG
             models with a G.V.W. of 11,000 pounds were classified under
             subheading 8706.00.1040, Harmonized Tariff Schedule of the
             United States Annotated (HTSUSA), as chassis fitted with
             engines.

             ISSUE:

                  Are these chassis, if fitted with cabs, classified as
             chassis fitted with engines or as unfinished vehicles having
             the essential character of the finished vehicles?

             LAW AND ANALYSIS:

                  Under the HTSUSA goods are classified according to the
             principles set forth in the General Rules of Interpretation.
             GRI 1 provides, in part, that classification shall be
             determined according to the terms of the headings and any
             relative section or chapter notes.

                  Heading 8704 provides for motor vehicles for the
             transport of persons.  Heading 8706 provides for chassis
             fitted with engines (for motor vehicles of headings 8701 to
             8705).  In chapter 87, note 4, it is stated that "[m]otor
             chassis fitted with cabs fall in headings 8702 to 8704, and
             not in heading 8706."

                  The four models consist of motor chassis fitted with
             cabs.  Models FK 415, FK 455, FM 555, and FH 100 are cab
             chassis with compression-ignition (diesel) internal combustion
             engines and with G.V.W.'s exceeding 5 metric tons but not
             exceeding 20 metric tons.  These cab-over-engine chassis are
             the type of chassis for motor vehicles for the transport of
             goods, and are not the type for vehicles described in headings
             8702 and 8703, HTSUSA.  The enclosed cab and the high payload
             capacity of the models are clear evidence that these cab
             chassis have the essential character of the motor vehicles
             classified in heading 8704, and specifically in subheading
             8704.22.10, HTSUSA.

                  For the same reasons, the cab chassis described in the
             letter of December 23, 1987 (file 826767), are classified in
             heading 8704.  The five FH models are classified in subheading
             8704.22.10, HTSUSA.  The two FG models, rated at G.V.W. 11,000
             pounds, are classified in subheading 8704.21.00, HTSUSA, which
             provides for such motor vehicles not exceeding 5 metric tons
             in G.V.W.  The G.V.W. of the two FG models is stated to be
             11,000 pounds.  Based on an equivalency factor of 2.2046
             kilograms per 1 pound, this is less than 5 metric tons, which
             is 11,023 pounds.











                                          - 3 -

             HOLDING:

                  The FK 415, FK 455, FM 555, and FH 100 are classified in
             subheading 8704.22.10, HTSUSA.

                  The five FH models described in the ruling of December
             23, 1987 (file 826767) are classified in subheading
             8704.22.10, HTSUSA.  The two FG models described in that same
             ruling are classified in subheading 8704.21.00, HTSUSA, and
             are dutiable under subheading 9903.87.00, HTSUSA, at 25
             percent ad valorem.

             EFFECT ON OTHER RULINGS:

                  The ruling letter of December 23, 1987 (file 826767), is
             modified as stated in this decision, effective for those
             models described in that letter and entered on or after the
             date of this letter.

                                          Sincerely,




                                          John Durant, Director
                                          Commercial Rulings Division








































































             6cc:  AD NY SEAPORT
             1cc:  Chief, CIE
             1cc:  Director, Trade Ops
             1cc:  Director, Commercial Rulings
             1cc:  AC, CO
             1cc:  Reading File - General Classification

             Library:  valentin
             File Name:  083185