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NY R00594

July 27, 2004
CLA-2-87:RR:NC:MM:101 R00594


TARIFF NO.: 8705.90.0000

Ms. Darlene DiBernardo
Deringer Logistics Consulting Group
1 Lincoln Blvd., Suite 225
Rouses Point, New York 12979

RE: The tariff classification of a Refueling Truck from Canada

Dear Ms. DiBernardo:

In your letter dated July 19, 2004 you requested a tariff classification ruling on behalf of your client Almac Tank International Inc. of Quebec, Canada.

You submitted pictures of a refueling Truck that you state is used at airports and is for off-road use only. You state that a 1000-gallon tank is put on the rear of the chassis. A fueling module sits on the chassis in between the tank and the cab. The entire exhaust system is located under the cab, towards the front of the cab. The brake system has been modified in order to have the brakes on whenever fueling is taking place. The brakes are on even if no one is pushing the brake pedal and even if the truck is not in the “park” position. The truck’s speed has been modified so that it cannot exceed 30 mph. An air compressor has been added to the chassis and sits under the hood. An override switch has been added on the front bumper, so the operator can make the truck go, even if the brakes are supposed to be on. The two batteries have been relocated towards the rear of the truck. A metal box to protect them from a fuel spill covers them. An interlock system has been added to the chassis. It prevents the truck from moving when fueling is in progress. A PTO (Power Take Off) has been added to the truck. A hydraulic pump was added to the chassis. A Fueling Module was mounted on the chassis; including pump, hoses, hose reel, nozzle, filter, meter, remote display, dump tank, bonding cables, sampler, etc. A fuel tank has been added to the chassis. It included the tank, ladder, piping, bottom loading system, etc.

The applicable subheading for the Refueling Truck will be 8705.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, wreckers, mobile cranes, fire fighting vehicles, concrete mixers, road sweepers, spraying vehicles, mobile workshops, mobile radiological units): Other. The rate of duty will be Free.

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 646-733-3008.


Robert B. Swierupski

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