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HQ 086863


May 15, 1990

CLA-2 CO:R:C:G 086863 JMH

CATEGORY: CLASSIFICATION

TARIFF NO.: 8704.22.10

Mr. T.E. Reimers
Executive Vice President
Mitsubishi Fuso Truck of America, Inc.
P.O. Box 464
100 Center Square Road
Bridgeport, NJ 08104

RE: Cab chassis

Dear Mr. Reimers:

This is in response to your March 23, 1990, request for a classification ruling under the Harmonized Tariff Schedule of the United States Annotated ("HTSUSA") for certain cab chassis.

FACTS:

The articles in question are Mitsubishi Fuso Truck of America, Inc. ("MFTA") cab chassis models FE 434, FE 444, FG 434, FH 100, FK 415, FK 455, FM 555, and FM 557 imported from Japan. These models eventually built into finished trucks used for the transportation of goods. The gross vehicle weight ("G.V.W.") for these chassis is greater than five metric tons, but does not exceed 20 metric tons. These models are currently classified under subheading 8704.22.10, HTSUSA.

Certain features of each of the cab chassis models will vary in future versions. Differences will probably occur in the horsepower of the engines, the transmissions, and the wheel bases.

ISSUE:

Whether the classification of the MFTA cab chassis models FE 434, FE 444, FG 434, FH 100, FK 415, FK 455, FM 555, and FM 557 will change when certain features of the chassis are altered.

LAW AND ANALYSIS:

As you are aware, the classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUSA, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes..."

Currently, the cab chassis models are classified under heading 8704, HTSUSA. The classification of motor vehicles is determined by their principal use. See Additional U.S. General Rule of Interpretation 1(a), HTSUSA. Heading 8704 describes "[m]otor vehicles for the transport of goods..." As long as future versions of the cab chassis remain principally used for the transportation of goods, the models will continue to meet the terms of the heading, in accordance with GRI 1. Classification under heading 8704 will remain unchanged.

GRI 6, HTSUSA, requires that GRI 1 be applied when determining the proper subheading for classification purposes. Thus, the article to be classified must meet the terms of the subheading. The subheadings under heading 8704 distinguish types of motor vehicles by G.V.W. Other factors such as horsepower, transmissions or wheel bases are not considered. If the G.V.W. of the models in question remains within the five metric tons to twenty metric tons category, despite future modifications, the classification will be the same. The models will continue to be classified within subheading 8704.22.10, HTSUSA.

HOLDING:

The classification of motor vehicles looks to the principal use of the motor vehicle when determining the appropriate heading. Motor vehicles used for transporting goods under heading 8704 are divided into subheadings by the G.V.W.

If the MFTA cab chassis models FE 434, FE 444, FG 434, FH 100, FK 415, FK 455, FM 555, and FM 557 remain principally used for the transportation of goods they will continue to be classified within heading 8704. Classification within the appropriate subheading is determined by G.V.W. Future versions of these models will remain classified in subheading 8704.22.10 if the modifications to the chassis do not decrease their G.V.W. below five metric tons, or increase their G.V.W. above twenty metric tons.

Sincerely,

John Durant, Director
Commercial Rulings Division

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