HQ 082438: NPR stripped chassis, NPR cab chassis Flatlow and NPR cab chassis

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 082438

                                   October 20, 1989

            CLA-2 CO:R:C:G:  082438

            CATEGORY:  Classification

            TARIFF No.:  8706.00.10; 8704.21.00; 8704.31.00; 8704.32.00

            Brian Goldstein, Esq.
            Siegel, Mandell & Davidson, P.C.
            655 Fifteenth Street, N.W.
            Washington, D.C.  20005

            RE:  NPR stripped chassis, NPR cab chassis Flatlow and NPR
                 cab chassis

            Dear Mr. Goldstein:

                 Your letter of June 13, 1988, requests a ruling on the
            classification of various chassis on behalf of Isuzu Truck of
            America, Inc., under the Harmonized Tariff Schedule of the
            United States Annotated (HTSUSA).

            FACTS:

                 The merchandise includes three models of chassis:  the NPR
            stripped chassis and cab chassis Flatlow, both with diesel
            engines; and the NPR cab and chassis with a gasoline engine.
            The NPR stripped chassis is available in two models, which have
            a different gross vehicle weight (G.V.W.).  The following chart
            lists information relevant to each model:

            MODEL          ENGINE      G.V.W.       WHEELBASE    LENGTH

            NPR Stripped   Diesel      9,000-       132.5-150    18.21 ft.
            Chassis                    10,000       inches
            (No Cab)                   lbs. (4-
                                       4.5 metric
                                       tons)

                                       11,000-      132.5-150    18.21 ft.
                                       13,250 lbs.  inches
                                       (5-6 metric
                                       tons)














                                         - 2 -

            Cab Chassis    Diesel      11,050       109-132.5    17-22ft.
            Flatlow                    lbs. (5      inches
                                       metric
                                       tons)

            NPR Cab and    Gasoline    11,000-      109-150      17-22 ft.
            Chassis                    13,250       inches
                                       lbs. (5-6
                                       metric
                                       tons)

            ISSUE:

                 What are the classifications of the various chassis and
            cab chassis.

            LAW AND ANALYSIS:

                 The General Rules of Interpretation (GRI) govern
            classification under the HTSUSA.  GRI 1 states, in part, that
            classification shall be determined according to the terms of
            the headings and any relative section or chapter notes.  The
            headings at issue include:

            8706       Chassis fitted with engines, for the motor
                       vehicles of 8701 to 8705:

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

            8704       Motor vehicles for the transport of goods:

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

                         Other, with compression-ignition internal
                         combustion piston engine (diesel or semi-
                         diesel):

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

            8704.21.00     G.V.W. not exceeding 5 metric tons

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

                           G.V.W. exceeding 5 metric tons but not exceeding
                           20 metric tons:

            8704.22.10       Cab chassis














                                         - 3 -

            *    *    *    *    *    *    *    *    *    *    *

                         Other, with spark-ignition internal
                         combustion piston engine:

            *    *    *    *    *    *    *    *    *    *    *

            8704.32.00     G.V.W. exceeding 5 metric tons

                 The NPR stripped chassis is classifiable in heading 8706.
            Classification in that provision requires that the article be a
            chassis fitted with an engine and that it be for a motor
            vehicle of heading 8701 to 8705.  The Explanatory Notes (EN)
            provide some guidance as to the types of chassis intended for
            classification in that heading.  They state that this heading
            covers the chassis-frames or the combined chassis-body
            framework, for the motor vehicles of heading 8701 to 8705,
            fitted with their transmission and steering gear and axles
            (with or without wheels).  The NPR stripped chassis has a
            direct injected, tubocharged diesel engine fitted onto a frame
            of the type used in motor vehicles for the transport of goods,
            which are classified in heading 8704.

                 The NPR cab chassis Flatlow is classifiable in heading
            8704.  Note 4, Chapter 87, Section XVII, states that motor
            chassis fitted with cabs fall in heading 8702 to 8704, and not
            in heading 8706.  Subheading 8704.21.00 which provides for cab
            chassis with compression-ignition internal combustion piston
            engines, either diesel or semi-diesel, with a G.V.W. not
            exceeding 5 metric tons may apply.  Your submission states that
            the NPR Flatlow has a G.V.W. of 11,050 pounds whereas the
            specification sheet states that the G.V.W. is 10,500 lbs.

                 The NPR cab chassis is also classifiable in heading 8704
            as a cab chassis with a spark-ignition internal combustion
            engine.  However, under the facts presented, we are unable to
            make a determination as to the proper subheading for
            classification.  Your submission states that the G.V.W. for
            these chassis is 11,000 to 13,250 pounds (5 to 6 metric tons).
            Cab chassis with a G.V.W. which does not exceed 5 metric tons
            are classified in subheading 8704.31.00 and those with a G.V.W.
            which exceeds 5 metric tons are classified in subheading
            8704.32.00.



















                                         - 4 -

            HOLDING:

                 Both models of the NPR stripped chassis are classified in
            subheading 8706.00.1060 with duty at the rate of 4 percent ad
            valorem.

                 The cab chassis Flatlow is classified in subheading
            8704.21.0000 if the G.V.W. does not exceed 5 metric tons.  The
            rate of duty of 25 percent under subheading 9903.87.0000 would
            apply.  If the G.V.W. exceeds 5 metric tons but does not exceed
            9 metric tons the classification will be under subheading
            8704.22.1020 with duty at the rate of 4 percent ad valorem.

                 The NPR cab chassis gasoline engine models with a G.V.W.
            exceeding 5 metric tons but not exceeding 9 metric tons will be
            classifiable under subheading 8704.32.0010 with duty at the
            rate of 25 percent ad valorem under subheading 9903.87.0000.

                 The G.V.W. of each vehicle can only be determined at the
            time of importation.  It is the road weight specified by the
            manufacturer as being the design weight capacity of the
            vehicle.  This weight is the combined weight of the vehicle,
            the maximum specified load, the driver and a full tank of fuel.
            Harmonized Commodity Description and Coding System Explanatory
            Notes Vol 4, p. 1428.  Classifications are based on exact
            specified G.V.W.'s and cannot be based on a range of G.V.W.'s.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division


































































            6cc:  AD NY Seaport
            2cc:  Chief, CIE
            1cc:  NIS 101
            1cc:  Reading File
            1cc:  AC CO
            1cc:  Durant

            LIBRARY:   allums
            FILE NAME: 082438 (note:  corrections made 10/31/89:JLV)