HQ 0086305 - Modification of Ruling HQ 082797, dated July 14, 1989, regarding Mitsubishi Lightweight Work Vehicle - United States International Trade Commision Rulings

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HQ 086305

January 24, 1990

CLA-2 CO:R:C:G 086305 MBR

CATEGORY:,CLASSIFICATION

TARIFF NO.:, 8704.31

Mr. Mark K. Neville, Jr., Esq.
Lamb & Lerch
233 Broadway
New York, N.Y. 10279

RE: Modification of Ruling HQ 082797, dated July 14, 1989, regarding Mitsubishi Lightweight Work Vehicle

Dear Mr. Neville:

This is in further reply to your Memoranda dated March 21, 1988 and September 8, 1988, requesting a ruling on behalf of your client, Mitsubishi Motor Sales of America, Inc., on the classification of a multipurpose vehicle (The Mighty Mits) under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

In Customs ruling HQ 082797, dated July 14, 1989, it was our position that the dumper models were classified in subheading 8704.10, HTSUSA.

ISSUE:

What is the classification of the dumper model of the Mighty Mits, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?

LAW AND ANALYSIS:

Subheading 8704.10 provides for dumpers designed for off- highway use. The Harmonized Description and Coding System Explanatory Notes to subheading 8704.10, HTSUSA, page 1428, state: "These dumpers can generally be distinguished from other vehicles for the transport of goods (in particular, tipping lorries) by the following characteristics: the dumper body is made of very strong steel sheets; its front part is extended over the driver's cab to protect the cab; the whole or part of the floor slopes towards the rear; lack of axle suspension; high braking capacity; special earth moving tires." The Mighty Mits does not meet any of these criteria. Therefore, it is now Customs position that the Mighty Mits dumper is properly classifiable under 8704.31, HTSUSA, which provides for motor vehicles for the transport of goods, with spark-ignition internal combustion piston engine: G.V.W. not exceeding 5 metric tons.

HOLDING:

The Mighty Mits dumper is properly classifiable under 8704.31, HTSUSA, which provides for motor vehicles for the transport of goods. Customs ruling #HQ 082797, dated July 14, 1989, is modified under authority of section 177.9(d), Customs Regulations.

Sincerely,

John Durant, Director

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