HQ 956476: Semi-Trailer for the Transport of Goods; Enclosed Container of Aluminum Fitted to Steel Chassis Dear Mr. Chung:

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 956476

                            SEPTEMBER 13, 1994

CLA-2:CO:R:C:M    956476 JAS

CATEGORY:    Classification

TARIFF NO.:  8716.39.00

Mr. Jae Chung
United Customhouse Brokers, Inc.
9950 Marconi Drive, #101
Otay Mesa, CA 92173

RE:  Semi-Trailer for the Transport of Goods; Enclosed Container
     of Aluminum Fitted to Steel Chassis 
   
Dear Mr. Chung:

     In your letter, dated May 20, 1994, on behalf of Hyundai
Precision America, Inc., you inquire as to the tariff
classification of a semi-trailer imported from Mexico. 
Blueprints were submitted.

FACTS:

     The semi-trailer consists of a rectangular, fully enclosed
container with rear door assembly, permanently mounted on a steel
chassis.  The container and chassis components are separately
manufactured in Mexico then combined into a semi-trailer 45 ft.
long and 8 1/2 ft. wide.  The roof, sides, and front and back
portions of the container consist of aluminum panels mounted on a
hard wood floor, while the chassis consists of a steel frame,
front landing gear, and rear double axles with wheels, together
with running gear and brake, suspension and electrical systems.  

     The provisions under consideration are as follows:

     8716           Trailers and semi-trailers; other, vehicles,
                    not mechanically propelled; and parts
                    thereof:

                    Other trailers and semi-trailers for the
                    transport of goods:

     8716.39.00     Other...3.1 percent                                                 - 2 - 


ISSUE:

     Whether a container permanently combined with a chassis, as
described, constitutes a semi-trailer of heading 8716.
     
LAW AND ANALYSIS:

     Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs).  GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.

     The Harmonized Commodity Description And Coding System
Explanatory Notes (ENs) constitute the Customs Cooperation
Council's official interpretation of the Harmonized System. 
While not legally binding on the contracting parties, and
therefore not dispositive, the ENs provide a commentary on the
scope of each heading of the Harmonized System and are thus
useful in ascertaining the classification of merchandise under
the System.  Customs believes the notes should always be
consulted.  See T.D. 89-80. 54 Fed. Reg. 35127, 35128 (Aug. 23,
1989).

     Relevant ENs, at. p. 1439, state that heading 87.16 covers a
group of non-mechanically propelled vehicles equipped with one or
more wheels and constructed for the transport of goods or
persons.  Among the vehicles of heading 87.16 are those designed
to be towed by other vehicles (tractors, trucks, etc.).  The
notes continue by stating semi-trailers are fitted with rear
wheels only, the forward end resting on the platform of the
towing vehicle to which it is coupled by a special coupling
device.  The vehicles in issue here conform to the description of
a semi-trailer. 

HOLDING:

     Under the authority of GRI 1, the vehicle in question is a
semi-trailer provided for in heading 8716.  It is classifiable in
subheading 8716.39.00, HTSUS.  Goods of Mexico classifiable in
this provision are eligible for free entry under the North                              - 3 -

American Free Trade Agreement (NAFTA) if otherwise qualified
under General Note 12, HTSUS.

                              
                              Sincerely,


                              John Durant, Director
                              Commercial Rulings Division