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NY 850309

March 19, 1990



TARIFF NO.: 8716.39.0090

Mr. Yancey E. Warren
Hackney and Sons, Inc.
400 Hackney Avenue
P.O. Box 880
Washington, NC 27889-0880

RE: The tariff classification of beverage delivery trailers from Canada

Dear Mr. Warren:

In your letter dated February 20, 1990 you requested a tariff classification ruling.

You have submitted literature describing several models of semi-trailers with one or two rear axles. The trailers are a type that attach to a truck tractor by means of a fifth wheel hitch. The imported trailers may also be attached to another trailer by means of a bogie hitch. The central frame of the trailer consists of the "H" beam lower extrusion, and the "A" beam upper extrusion. These parts are joined by welding plates of high tensile strength aluminum on each side, together forming a solid beam that runs the length of the trailer body. Other features include a landing gear and roll-up side doors. The trailers are used to transport beverage products such as beer, soft drinks, and bottled water.

The applicable subheading for the beverage delivery trailers will be 8716.39.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for other trailers and semi-trailers for the transport of goods. The rate of duty will be 3.1 percent ad valorem.

Goods classifiable under subheading 8716.39.0090, HTS, which originated in the territory of Canada, will be entitled to a 2.4 percent rate of duty under the United States-Canada Free Trade Agreement upon compliance with all applicable regulations.

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.


Jean F. Maguire
Area Director

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