NY 866522: The tariff classification of an "e-tant" motor vehicle fromThailand

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.

                       
                                   NY 866522

                                   September 11, 1991


CLA-2-87:S:N:N1:101-866522  

CATEGORY:  Classification

TARIFF NO.: 8704.21.0000  

Mr. James M. Watson
Post Office Box 153
Finleyville, PA 15332

RE:  The tariff classification of an "e-tant" motor vehicle from
Thailand

Dear Mr. Watson:

     In your letter dated August 22, 1991 you requested a tariff
classification ruling.  You have submitted descriptive
literature.

     The imported product is indicated to be a Thai farm vehicle
called an "e-tant."  The illustrative material depicts the "e-
tant" to be a four wheel vehicle with a roof support over the cab
area, a bench seat in the cab, and a cargo carrying area in the
rear.  The vehicle measures 4.3 meters long, 1.7 meters wide and
2.4 meters high (at the top of the roof railing).  The chassis,
frame, cab, and most other parts of the "e-tant" are made of
steel.  The vehicle has a wooden flatbed with hinged wooden sides
and tailgate, and it comes with Goodyear tires.  The windshield,
lights and mirrors are made of glass.  You indicate that "e-
tants" do not usually have an engine or fuel tank as
manufactured, but the imported vehicle will be installed with a
Yanmar model TF 115L diesel engine.  

     Your letter states that the vehicle is used as a self-
propelled farm wagon, but it is also used as a typical off-
highway truck.  The "e-tants" are designed to carry crops to
market or to carry goods from field to field.  The vehicle's low
power engine makes it suitable to travel over rugged terrain.  
     
     The applicable subheading for the "e-tant" motor vehicle
will be 8704.21.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for motor vehicles for the transport
of goods, other, with compression-ignition internal combustion
piston engine (diesel or semi-diesel), with a gross vehicle
weight not exceeding 5 metric tons.  The duty  on motor vehicles
(valued $1,000 or more) for the transportation of goods is
temporarily increased to 25 percent ad valorem in subheading
9903.87.00, HTS.

     If the "e-tant" motor vehicle, with diesel engine, has a
gross vehicle weight exceeding 5 metric tons but not exceeding 20
metric tons, the applicable subheading will be
8704.22.50/9903.87.00, HTS, with duty at the same rate as above. 
Gross vehicle weight is defined as the road weight specified by
the manufacturer as being the maximum design weight capacity of
the vehicle.   This weight is the combined weight of the vehicle,
the maximum specified load, the driver and a tank full of fuel.

     Enclosed for your further information is the booklet
"Importing A Car."  For additional facts concerning motor vehicle
safety standards, contact the U.S. Department of Transportation,
Washington, D.C.; and for additional facts concerning motor
vehicle air-emissions standards, contact the U.S. Environmental
Protection Agency, Washington, D.C. 

     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.


                                    Sincerely,
                                   


                                    Jean F. Maguire
                                    Area Director
                                    New York Seaport



Enclosure: