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NY 850742

April 26, 1990

CLA-2-84:S:N:N1:102 850742

CATEGORY: CLASSIFICATION

TARIFF NO.: 8413.40.0000

Mr. Bruce H. Leeds
Post Office Box 91506
Los Angeles, CA 90009

RE: The tariff classification of a chassis mounted concrete pump from W. Germany

Dear Mr. Leeds:

In your letter dated March 22, 1990, on behalf of your client, Putzmeister Inc., you requested a tariff classification ruling.

Your inquiry deals with the proper classification of a chassis mounted concrete pump with an attached extendible boom. The boom, which folds into several sections and is capable, on some models, of reaching over 170 feet, is completely articulated and powered by a full hydraulic system. While the manufacturer produces these mobile concrete pump vehicles in several arrangements, the instant item consists of just a towable trailer with the boom and concrete pump mounted onto it. The ultimate customer is responsible for supplying his own tractor for towing the unit.

In operation the Putzmeister unit is brought to the construction site where it is set up in place by extending its four hydraulic support legs (needed for stability due to the length of the boom) and backing up a concrete mixing truck in order to feed the mixture to the unit's rear-mounted concrete pump. The pump, which consists of a large volume "harsh mix" hopper and a set of snow blower-like mixing augers, forces the concrete through the carrying tube built into the delivery boom. The boom's operator is able to maneuver the boom in such a way as to allow exact delivery of the concrete to a precise location on the work site.

It was your position that these trailer-type concrete pumps should be classified under the provision for concrete pumps, Harmonized Tariff Schedule (HTS) number 8413.40.0000. It was noted that the Explanatory Notes to HTS heading 8413 excluded "special purpose vehicles permanently equipped with concrete pumps" and referred to possible classification under heading 8705.
In as far as heading 8705 is concerned, the applicable Explanatory Notes state that that provision covers only those vehicles which comprise an essentially complete motor vehicle (containing a propelling engine, transmission, brakes, steering, etc.). Since the unit at hand is a towed vehicle, this heading would not apply. Likewise the alternative heading of 8716, trailers and semi-trailers and other vehicles not mechanically propelled, is unsuitable due to Explanatory Note (II)(b) of that heading. The Note excludes from that provision "...machines and appliances mounted on a simple wheeled chassis, designed to be towed, such as mobile pumps and compressors (heading 84.13 or 84.14)".

The applicable subheading for the chassis mounted concrete pump will be 8413.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for concrete pumps . The rate of duty will be 3 percent ad valorem.

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

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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