HQ 085424: Formatic 4 tractor with power-driven trailer; track- laying motor vehicle and trailer

us-cbp-cross-rulings-hq-085424HQ 085424: Formatic 4 tractor with power-driven trailer; track- laying motor vehicle and trailerGuidance

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 085424

                                    November 29, 1989

             CLA-2 CO:R:CV:G:  085424 JLV; 843926 NY

             CATEGORY:  Classification

             TARIFF NO.:  8701.30.50; 8708.99.50

             Ms. Connie Kallenbach
             3067 Unionville Pike
             Hatfield, PA 19440

             RE:  Formatic 4 tractor with power-driven trailer; track-
                  laying motor vehicle and trailer

             Dear Ms. Kallenbach:

                  In a letter of July 27, 1989, you requested a ruling on
             the tariff classification of a track-laying motor vehicle and
             power-driven trailer which will be imported together.  Your
             request was in response to a ruling letter of May 31, 1989
             (file 840723), in which the Formatic 2 was classified in
             subheading 8701.30.5015, Harmonized Tariff Schedule of the
             United States Annotated (HTSUSA), but additional information
             was requested on the Formatic 4 and trailer.

             FACTS:

                  The Formatic 4 base unit is identical in size and engine
             to the Formatic 2, and is similarly described as an all-
             terrain motor vehicle that can be used to transport persons
             and goods and to push or pull equipment.  The distinguishing
             feature is the additional coupling designed to permit the use
             of a powered trailer with the base unit.  When the Formatic 4
             is coupled with the specially-designed powered trailer, the
             steering is changed from a skid-steer system to an articulated
             steering (body steer) controlled by hydraulic cylinders at the
             coupling.  In order to accommodate the powered trailer, the
             Formatic 4 must have a hydraulic connection to supply fluid to
             the two hydraulic motors in the trailer.  Both the Formatic 4
             and the powered trailer are track-laying vehicles, i.e.,
             mounted on tracks rather than on wheels.

                  The trailer, fitted with the standard cargo bed, has a
             loading area of 1600 mm by 2400 mm amd a load capacity of 1800
             kg.  With the standard cargo bed, it is designed with
             mountings for various accessories and machines, such as a











                                          - 2 -

             crane, hydraulic support legs and log holders, and protection
             gratings.  The trailer frame can also be fitted with a
             passenger cabin for 10 persons.  The passenger cabin and the
             standard cargo bed are options which can be relatively easily
             attached to the powered trailer frame.

                  The trailer, although described as "powered" and designed
             with two hydraulic motors to provide tractive power to the
             tracks, is not self-propelled.  The trailer does not have its
             own power source (motor and hydraulic pump to power the two
             hydraulic motors).  The two hydraulic motors can become
             functional only when the trailer is coupled to the Formatic 4
             tractor and its hydraulic system.  Furthermore, the trailer
             has no independent steering system.

                  The two hydraulic motors can be disengaged and the
             trailer towed in free wheel when the additional traction is
             not required.  Although the trailer can be towed in free
             wheel, it cannot be safely used as trailer by any other type
             of vehicle because of the unique coupling device.

                  The Formatic 4 and powered trailer are produced in
             Finland.

             ISSUE:

                  What is the classification of the Formatic 4 and the
             powered trailer, if imported together?  If classified
             separately, is the powered trailer "mechanically propelled"
             within the meaning of heading 8716?

             LAW AND ANALYSIS:

                  In a ruling of May 31, 1989 (file 840723), the Formatic 2
             all-terrain vehicle was classified under the provision for
             other track-laying tractors in subheading 8701.30.50, HTSUSA.
             This ruling controls the classification of the Formatic 4 base
             unit which is substantially the same in design and, because of
             this design, falls under note 2, chapter 87, HTSUSA.  Although
             the rear deck of the Formatic 4 has a cargo-carrying function,
             it is subsidiary to the basic vehicle design, which is to push
             or pull equipment, such as a snowblade, snow tiller, ski track
             machine, front loader, bush and grass cutter, and trailer.

                  The Explanatory Notes (EN) to heading 87.01 are
             instructive on the classification of tractors fitted with
             other machinery.  Interchangeable working tools, even when
             fitted to tractors, remain classified in their appropriate














                                          - 3 -

             headings.  In this case, the Formatic 4 tractor will be
             imported with a trailer.  The powered trailer is a specialized
             accessory for the tractor.  It is powered by the hydraulic
             system of the tractor.  The trailer is designed for accepting
             various tools and equipment, such as a passenger module, cargo
             bed, sky lift, rotator and grapple, drill, excavator shovel,
             and special cargo attachments (support legs, log holders,
             protection gratings), all of which can be attached or removed
             relatively easily.  The trailer requires a special coupling
             that is built into the Formatic 4, and it cannot be used or
             towed by another vehicle.

                  The powered trailer is not a "semi-trailer" as the term
             is commonly used, because the trailer is not supported in part
             by the tractor.  However, the trailer remains separately
             classified because the trailer functions as an accessory to
             the tractor.  The Formatic 4 tractor is fully functional
             without the powered trailer.  The powered trailer, as an
             accessory device for use with the tractor, provides a
             versatile trailer for transporting articles, for supporting
             various tools and equipment, or for personnel transport.

                  Heading 8716 covers trailers and semi-trailers, and other
             vehicles, not mechanically propelled [emphasis added].  The
             trailer, in this case, has the same type of hydraulic motors
             as does the tractor.  The trailer, however, is not self-
             propelled because it has no self-contained power source or
             steering mechanism.  The question, therefore, is whether the
             powered trailer is mechanically propelled within the meaning
             of heading 8716.

                  The term "mechanically propelled" is not synonymous with
             "self-propelled."  For example, wheelchairs with a mechanical
             device for propulsion when operated by the physical action of
             the operator are not self-propelled.  They are, however,
             mechanically propelled.  In this case, the hydraulic motors,
             powered by a pump located on a tractor, provide mechanical
             propulsion to the tracks on the trailer.  Furthermore, the
             means by which it is "steered," i.e., towed by a tractor, does
             not make the trailer any less "mechanically propelled" by the
             two hydraulic motors.  Heading 8716 covers trailers, semi-
             trailers, and other vehicles, not mechanically propelled.
             Therefore, the powered trailer for the Formatic 4 is precluded
             from classification in heading 8716.

                  By its design, the powered trailer is principally or
             solely used with the Formatic 4 tractor.  Absent a more
             specific provision for this type of mechanically propelled














                                          - 4 -

             trailer, it is classifiable as an accessory for a tractor of
             heading 8701 in heading 8708, HTSUSA.  Note 3, section XVII,
             HTSUSA.

             HOLDING:

                  The Formatic 4 tractor base is classified as a track-
             laying tractor, other, in subheading 8701.30.50, HTSUSA,
             dutiable at 2.2 percent ad valorem.  The powered trailer is
             classified as an other accessory of a motor vehicle of heading
             8701, other, in subheading 8708.99.50, HTSUS, dutiable at 3.1
             percent ad valorem.

                                          Sincerely,




                                          John Durant, Director
                                          Commercial Rulings Division
















































































             6cc:  AD NY Seaport
             2cc:  Chief, CIE
             1cc:  NIS O'Connell (106)
             1cc:  AC, CO
             1cc:  Reading File
             1cc:  Durant

             LIBRARY:   valentine
             FILE NAME: 085424









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