HQ 084600: Motor home produced on a cab chassis in an FTZ

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 084600

                           August 22, 1989


CLA-2 CO:R:C:G 084600 TLS

CATEGORY: Classification

TARIFF NO.: 8703.24.0030

Mr. Richard A. Mason
Winnebago Industries
P.O. Box 152
Highways 9 & 69
Forest City, Iowa 50436

RE:  Motor home produced on a cab chassis in an FTZ

Dear Mr. Mason:

     You request a ruling on the proper classification of a motor
home under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) in a letter dated May 5, 1989.

FACTS:

     The motor home will be built on a cab chassis which is a
product of Japan.  The cab chassis will be admitted directly into a
foreign trade zone (FTZ).  You provided descriptive photographs of
the cab chassis which show what appears to be a pick-up truck
without the cargo bed.  You state that you intend to use this
vehicle as a base on which to build the motor homes.  The motor home
unit itself will be built onto the chassis.  It has a door on the
right side of the body for entry and windows on all sides.  There is
a ladder on the rear of the unit which provides access to the top of
the motor home.  The interior is furnished with living space and
sleeping quarters, with seats that convert into cots for sleeping,
curtains over the windows, and sanitary facilities.  It also has a
storage area at the front of the unit which hangs over the roof of
the cab.  The motor home unit has no capacity to carry and transport
cargo.  The cab chassis will have nonprivileged status in the FTZ.

ISSUE:

     What is the proper classification of the motor home at the time
of transfer from the foreign trade zone if it is constructed in the
FTZ on a cab chassis which has been admitted into the FTZ in
nonprivileged status?



                                 -2-


LAW AND ANALYSIS:

     The General Rules of Interpretation (GRI) govern the
classification of articles under the HTS.  The Explanatory Notes
(EN) provide additional interpretation of the GRIs under the HTS at
the international level.  Nonprivileged foreign merchandise is
subject to tariff classification in accordance with its character,
condition, and quantity as constructively transferred to Customs
territory at the time the entry or entry summary is filed with
Customs.  19 C.F.R. 146.65(a)(2) (1986).  It is understood that the
cab chassis will be admitted into the foreign trade subzone in
nonprivileged status.

     Heading 8703 of the HTSUSA covers motor cars and other motor
vehicles principally designed for the transport of persons (other
than those of heading 8702). The Explanatory Notes for heading 8703,
which may be used for guidance in interpreting the heading, state
that this heading includes "motor-homes (campers, etc.), vehicles
for the transport of persons, specially equipped for habitation
(with sleeping, cooking, toilet facilities, etc.)."  We are
satisfied from the facts submitted that the vehicle completed in the
FTZ is a motor home properly classifiable under subheading
8703.24.0030.

HOLDING:

     The motor home is classified under subheading 8703.24.0030,
HTSUSA, covering motor homes as motor vehicles principally designed
for the transport of persons (other than those of heading 8702) when
constructively transferred to Customs territory.

                                Sincerely,




                                John Durant, Director