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HQ 951365

April 23, 1992

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


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).


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.


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


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.


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.


John Durant, Director

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