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NY F82672

February 11, 2000

CLA-2-87:RR:NC:MM:101 F82672


TARIFF NO.: 8704.31.0020

Mr. William Sanford, CEO
Metro Motors Corporation
2595 North Orange Blossom Trail
Kissimmee, Florida 34744

RE: The tariff classification of the Metro Motors Micro Truk from South Korea

Dear Mr. Sanford:

In your letter dated February 2, 2000 you requested a tariff classification ruling.

You submitted brochures depicting the Metro Motors Micro Truk. You state that the primary uses of the vehicles are for: § Grounds/landscaping
§ Facility maintenance (carpenters, roofer, plumbers, etc.) § Security (Police/fire protection)
§ Athletic (moving injured players, equipment moving, etc) § Handicap access/confined space rescue/food service delivery, etc.

The Micro Truk has a cab for two people and a cargo area in the rear. It can be ordered with a Standard Bed (130" bed) - Model 1010, or a long Bed (145" bed) - Model 1020. The Beds have fold down sides and tailgate. Both are powered by a 38 HP, gasoline, spark ignition internal combustion engine. Features for both are 4-wheel hydraulic brakes, 3-speed manual transmission, electronic ignition, front bumper, headlights, taillights, brake lights, turn signals, four-way flashers, two-speed intermittent wipers with washer, heater/defroster, inside/outside rearview mirrors, seat belts, dome light. The maximum speed is 25 mph. These vehicles are not intended for use on public roads, streets, or highways.

You state that you believe that these vehicles are properly classified 8703.21.0000 HTS which provides for Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: Other vehicles, with spark-ignition internal combustion reciprocating piston engine: Of a cylinder capacity not exceeding 1,000 cc with a duty rate of 2.5% ad valorem.

We disagree. The Micro Truk is not principally designed for the transport of persons but a vehicle designed for the transport of goods.

The applicable subheading for the Metro Motors Micro Truk will be 8704.31.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Motor vehicles for the transport of goods: Other, with a spark-ignition internal combustion piston engine: G.V.W. not exceeding 5 metric tons: G.V.W. not exceeding 2.5 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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