HQ 082591: Half-ton pickup trucks

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 082591

                                   October 31, 1989

            CLA-2 CO:R:C:G  082591 JLV

            CATEGORY:  Classification

            TARIFF NO.: 8704.21.00

            Brian S. Goldstein, Esq.
            Siegel, Mandell & Davidson, P.C.
            655 Fifteenth Street, N.W.
            Suite 300
            Washington, D.C. 20005

            RE: Half-ton pickup trucks

            Dear Mr. Goldstein:

                   In a letter of July 19, 1988, you request a ruling on
            behalf of American Isuzu Motors, Inc., on the tariff
            classification of the TCS/TCR under the Harmonized Tariff
            Schedule of the United States Annotated (HTSUSA).


            FACTS:

                   Your submission describes the vehicle as a short
            wheelbase pickup truck, designed as a half-ton version of the
            Isuzu one-ton pickup truck.  It is available in a four-wheel
            drive model (TCS) and a two-wheel drive model (TCR).  These
            vehicles have a wheelbase of 2,330 mm (91.7 inches) and an
            overall length of 4040 mm (159.1 inches).  They are 1780 mm
            wide (70.0) inches and have a gross vehicle weight (G.V.W.) of
            1910 kg (the TCS; 4200 lbs) and 1750 kg (the TCR; 3850 lbs).

                   The TCS/TCR has a payload capacity of 400 kg or 882 lbs.
            The cargo bed has a corrugated metal floor and measures 1045 mm
            (41.1 inches) by 1380 mm (54.3 inches) by 475 mm (18.7 inches).
            The cargo area is separated from the cab by a short metal
            partition which appears to provide some protection for the
            occupants in the cab from the movement of cargo, and which will
            permit access from the cab to the cargo box.  The partition
            appears to be easily removable.  The cab has seating for a
            driver and one passenger.  Both models have two side doors.
            They are powered by a 2.3 or 2.6 liter 4 cylinder engine.

















                                         - 2 -

                   Both models may be equipped with one or more
            accessories, including an optional rear seat, a brush guard,
            light bar, rear step bumper, tube bumper, side step, and hatch
            gate.  The hatch gates will be purchased in the United States
            and ordered for only 100 of the vehicles to test their demand
            in the market.  There are no holes or mountings for the
            attachment of seats at the time of importation.  The TCS/TCR
            will be advertised as a truck.

                   You believe that the vehicle should be classified as a
            motor vehicle for the transport of goods in heading 8704, and,
            in support of this, identify the following facts concerning the
            design of the vehicle.  The vehicle's cab is separate from the
            rear cargo area and can only accommodate two persons, a driver
            and a passenger.  The TCS/TCR's payload capacity is primarily
            dedicated to cargo in the rear of the vehicle.  The corrugated
            flooring in the cargo bed is designed to provide strength and
            support and is associated in the motor vehicle industry with
            cargo-carrying purposes.  The vehicle is designed as a half-ton
            version of the Isuzu one-ton pickup truck, and has the same
            engine, drive train, axles and suspension system found in that
            vehicle.  Finally, you state that the  TCS/TCR is imported
            without rear seating or other amenities associated with
            passenger use.

            ISSUE:

                   Whether the TCS/TCR is properly classified as a motor
            vehicle for the transport of goods.

            LAW AND ANALYSIS:

                   The General Rules of Interpretation (GRI), govern
            classification under the HTSUSA.  GRI 1 provides that the
            primary consideration in classification of goods should be
            given to the terms of the headings and to any relative section
            or chapter notes.  The headings at issue in this case state:

                   8703     Motor cars and other motor vehicles principally
                            designed for the transport of persons . . .

                            *       *       *       *       *

                   8704     Motor vehicles for the transport of goods

                            *       *       *       *       *

                   There are no section or chapter notes relative to these
            headings.  For the reasons that follow, we conclude that the
            TCS/TCR is classified as a motor vehicle for the transport of
            goods within heading 8704, HTSUSA.











                                         - 3 -

                   The frame design, borrowed from the one-ton pickup, and
            the separate, flat cargo bed indicate that the TCS/TCR is
            designed to meet the demands for transporting goods.  This
            vehicle is similar in many design features to the Suzuki models
            that were classified as motor vehicles for the transport of
            goods in our ruling letter of May 4, 1989 (file 083081).  There
            are no structural or other features which compel a conclusion
            that the vehicle is "principally" designed for the transport of
            persons.

            HOLDING:

                   The TCS/TCR is classified as a motor vehicle, with
            spark-ignition internal combustion piston engine and a G.V.W.
            not exceeding 5 metric tons, for the transport of goods in
            subheading 8704.31.00, HTSUSA, dutiable at 25 percent ad
            valorem under the provisions of subheading 9903.87.00, HTSUSA.


                                      Sincerely,




                                       John Durant, Director
                                       Commercial Rulings Division








































































            6cc:  AD NY Seaport
            2cc:  Chief, CIE
            1cc:  AC, CO
            1cc:  Director, Trade Ops
            1cc:  Durant
            1cc:  Reading File
            1cc:  Vicki Allums

            LIBRARY:        valentin
            FILE NAME:      082591