HQ 951365: Cab Chassis; Note 4, Chapter 87; HQ 088749

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 951365
                         April 23, 1992


CLA-2 CO:R:C:M 951365 DWS

CATEGORY: Classification

TARIFF NO.: 8704.22.10

Mr. T.E. Reimers
Executive Vice President, Operations
Mitsubishi Fuso Truck of America, Inc.
P.O. Box 464
100 Center Square Road
Bridgeport, NJ 08014

RE: Cab Chassis; Note 4, Chapter 87; HQ 088749

Dear Mr. Reimers:

     This is in response to your letter of March 16, 1992,
concerning the classification of certain cab chassis under the
Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

     The merchandise consists of model FK457-SLSUF and model FK457-
SLSUE cab chassis imported from Japan.  Both models are cab-over-
engine chassis powered by diesel engines.  The FK457-SLSUF model
has a gross vehicle weight (GVW) of 25,995 pounds (11.8 metric
tons) and the FK457-SLSUE model has a GVW of 29,000 pounds (13.2
metric tons).  Both models have a six-speed transmission.

ISSUE:

     What is the proper classification of the subject cab chassis
under the HTSUS?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUS is in accordance
with the General Rules of Interpretation (GRI's), taken in order. 
GRI 1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.

      Heading 8704, HTSUS, provides for: "[m]otor vehicles for the
transport of goods."  Note 4, chapter 87, HTSUS, states that
"[m]otor chassis fitted with cabs fall in headings 8702 to 8704,
and not in heading 8706."  Within heading 8704, HTSUS, motor
vehicles are classifiable according to their off-highway use,
engine style, and their metric tonnage.

     It is our position that the subject cab chassis are
classifiable under heading 8704, HTSUS.  Specifically, the model
FK457-SLSUF is classifiable under subheading 8704.22.1040, HTSUS,
which provides for: "[m]otor vehicles for the transport of goods:
[o]ther, with compression-ignition internal combustion piston
engine (diesel or semi-diesel): [g].V.W. exceeding 5 metric tons
but not exceeding 20 metric tons: [c]ab chassis: [g].V.W. exceeding
9 metric tons but not exceeding 12 metric tons."  The model FK457-
SLSUE is classifiable under subheading 8704.22.1060, HTSUS, which
provides for: "[c]ab chassis: [g].V.W. exceeding 12 metric tons but
not exceeding 15 metric tons."  See HQ 088749, dated May 10, 1991.

HOLDING:

     The model FK457-SLSUF cab chassis are classifiable under
subheading 8704.22.1040, HTSUS.  The model FK457-SLSUE cab chassis
are classifiable under subheading 8704.22.1060, HTSUS.  The
general, column one rate of duty is 4 percent ad valorem.

                           Sincerely,



                           John Durant, Director