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May 14, 1999

CLA-2-87:RR:NC:MM:101 E81908


TARIFF NO.: 8704.21.0000

Mr. Dick Barsness
Fritz Companies, Inc.
100 Americana Way
P.O. Box 147
Sweetgrass, Montana 59484

RE: The tariff classification of Toyota Land Cruiser Mining Personnel Carrier from Canada

Dear Mr. Barsness:

In your letter dated April 29, 1999 you requested a tariff classification ruling on behalf of your client, ENS Industrial located in Saskatoon, Canada.

You submitted a brochure describing a Toyota Land Cruiser Mining Personnel Carrier.

The Toyota Land Cruiser cab and chassis are of Japanese origin and are modified in Canada by ENS Industrial. The vehicle you requested a binding ruling on is a Mining Personnel Carrier. The vehicle’s dimensions are: 192.3 inches in length, 66.5 inches in width, and 76.2 inches in height. It has a 117.3 inch wheelbase. It is powered by a 6 cylinder diesel, 4164 cc engine. The gross vehicle weight is 6691 lbs. The vehicle’s other features are:

It is an underground Mine Service Vehicle - a 6 foot personnel carrier.

There are no amenities for the passengers such as a heater, air conditioning or windows. The doors and rear of cab can be removed.

It has bench type seats (60/40) bolted to the floor and removable.

There are no toolboxs or storage in the passenger compartments. Bench type seats are installed.

The vehicle is capable of carrying 10 passengers - 2 in front and 8 in the back.

The vehicle will not be licensed. It is only to be used in an underground salt mine and never to be brought back to the surface.

The applicable subheading for the Toyota Land Cruiser Mining Personnel Carrier 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): G.V.W. not exceeding 5 metric tons. The rate of duty will be 25% ad valorem.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert DeSoucey at 212-637-7035.


Robert B. Swierupski

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