HQ 089995: Airplane Transport System; Works Trucks; Krauss-MaffeiVerkehrstechnik GmbH

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 089995

                           October 24, 1991

CLA-2 CO:R:C:M  089995 MBR

CATEGORY:  Classification

TARIFF NO.:  8701.90.50

Ms. Sally Andrzejczak
John V. Carr & Son, Inc.
P.O. Box 268
Buffalo, New York 14201

RE: Airplane Transport System; Works Trucks; Krauss-Maffei
Verkehrstechnik GmbH

Dear Ms. Andrzejczak:

     This is in reply to your letter of June 27, 1991, on behalf of
Krauss-Maffei Verkehrsstechnik GmbH, requesting the classification
of the "Plane Transport Systems 1 & 2," under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).

FACTS:

     The "Plane Transport System 1" (PTS 1) is a new heavy-duty
plane transport system in which the nose wheel of an aircraft rests
in the center of the U-shaped vehicle to enable it to tow the
aircraft along the taxiway, which allows the aircraft to save
considerable amounts of fuel prior to take-off.  It is powered by
two 350 kW producing diesel engines.  It is driven hydrostatically
by four hub motors with integrated drum brakes.  Four steering
modes can be selected: front axle steering, rear axle steering, all
wheel steering, and "crab" steering.  The PTS 1 hydraulically lifts
the nose wheel of the aircraft off the ground for towing purposes.
The hydraulic lifting equipment comprises lift cylinders, swivel
arm and roller jack, installed in each side of the vehicle leaving
a gap in the center to accommodate the aircraft's nose wheel.  When
stowed, the lifting equipment is housed within the two sides of the
vehicle body.  The mounting gear, consisting of a lower support and
an upper nose wheel location plate, is positioned in the center of
the vehicle.  The driver is positioned on an enclosed platform
which can rotate through 180 degrees together with the steering
wheel and other essential control elements, enabling the driver to
face the rear of the vehicle during coupling/de-coupling
operations.  The enclosed driver platform may be raised up to
500mm, for better visibility.
                                         -2-

     The PTS 2, is a smaller version of the "towbar-less" heavy
duty PTS 1.  It also hydraulically lifts the aircraft's nose wheel
and secures it near the center of the vehicle.  It is powered by a
300 kW producing diesel engine, and driven hydrostatically by four
hub motors with integrated drum brakes.  The servo-hydraulic front
wheel steering provides a 50 degree angle of turn.  The enclosed
driver platform is also able to rotate 180 degrees for coupling/de-
coupling operations.  PTS 1 & 2 have a maximum speed of 30 km per
hour.

ISSUE:

     What is the classification of the "Plane Transport Systems 1
& 2," under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA)?

LAW AND ANALYSIS:

     The General Rules of Interpretation (GRI's) to the HTSUSA
govern the classification of goods in the tariff schedule.  GRI 1
states, in pertinent part:

     ...classification shall be determined according to the terms
    of the headings and any relative section or chapter notes...

     The "Plane Transport Systems 1 & 2" are prima facie
classifiable under the following provisions:

8427Fork-lift trucks; other works trucks fitted with lifting
or handling equipment.

*    *    *    *    *    *    *    *    *    *    *    *    *    *

8701Tractors (other than tractors of heading 8709).

*    *    *    *    *    *    *    *    *    *    *    *    *    *

8705Special purpose motor vehicles, other than those
principally designed for the transport of persons or
goods...

*    *    *    *    *    *    *    *    *    *    *    *    *    *

8709Works trucks, self-propelled, not fitted with lifting or
handling equipment, of the type used in factories,
warehouses, dock areas or airports for short distance
transport of goods.

     The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) to heading 8427, page 1196, state: "[w]ith
the exception of straddle carriers and works trucks fitted with a
crane of heading 8426, this heading covers works trucks fitted with
                                         -3-

lifting or handling equipment."

     The Explanatory Notes, although not dispositive, should be
looked to for the proper interpretation of the HTSUSA.  See 54 Fed.
Reg. 35128 (August 23, 1989).

     However, the Ens to heading 8709, HTSUSA, page 1434, define
"works trucks" as follows: "Works trucks are self-propelled trucks
for the transport of goods which are fitted with, for example, a
platform or container (sometimes designed for elevating) on which
goods are loaded."

     However, lexicographical sources define "goods" as: "1.
movable personal property, 2. merchandise, wares."  SEE Webster's
New World Dictionary, Third College Edition, page 581.  Therefore,
it is Customs position that the towing of an aircraft does not
constitute "the transport of goods" for the purposes of either
heading 8427, HTSUSA, or heading 8709, HTSUSA, as required of
"works trucks."

     The PTS 1 & 2 are also prima facie  classifiable under heading
8705, HTSUSA, which provides for: "[s]pecial purpose motor
vehicles, other than those principally designed for the transport
of persons or goods....

     However, the ENs to heading 8705, HTSUSA, page 1430, state:

Similarly, this heading excludes self-
propelled wheeled machines in which the
chassis and the working machine are specially
designed for each other and form an integral
mechanical unit (e.g., self-propelled motor
graders).  In this case, the machine is not
simply mounted on a motor vehicle chassis, but
is completely integrated with a chassis that
cannot be used for other purposes and may
incorporate the essential automobile features
referred to above.

     The submitted literature and description of the PTS 1 & 2
reflect that the instant chassis and hydraulic lifting machinery
are "specifically designed for each other and form an integral
mechanical unit," and in fact the machine "is completely integrated
with a chassis that cannot be used for other purposes."

     Heading 8701, HTSUSA, provides for: "[t]ractors (other than
tractors of heading 8709)."  The ENs to heading 8701, HTSUSA,
state: "[f]or the purposes of this heading, tractors means wheeled
or track-laying vehicles constructed essentially for hauling or
pushing another vehicle, appliance or load.  They may contain
subsidiary provision for the transport, in connection with the main
use of the tractor, of tools, seeds, fertilizers or other goods, or
                                         -4-

provision for fitting with working tools as a subsidiary function."

     The Plane Transport Systems 1 & 2 are specifically designed
and dedicated to the "hauling" and "pushing" of aircraft (another
vehicle).  Therefore, the PTS 1 & 2 are classifiable under
subheading 8701.90.50, HTSUSA, which provides for: "[t]ractors
(other than tractors of heading 8709): [o]ther: [o]ther."

HOLDING:

  The Plane Transport Systems 1 & 2 are classifiable under
subheading 8701.90.50, HTSUSA, which provides for: "[t]ractors
(other than tractors of heading 8709): [o]ther: [o]ther."  The rate
of duty is 2.2 per cent ad valorem.

                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division