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NY 865994


Aug 21, 1991

CLA-2-87:S:N:N1:101-865994

CATEGORY: CLASSIFICATION

TARIFF NO.: 8704.32.0010

Ms. Jodi Chick
A. N. Deringer, Inc.
1010 Niagara Street
Buffalo, NY 14213

RE: The tariff classification of an explosives disposal truck from Canada

Dear Ms. Chick:

In your letter dated August 12, 1991, on behalf of Armet Armored Vehicles, Concord, Ontario, you requested a tariff classification ruling.
You have submitted literature describing the truck which is called an Explosives Disposal Mobile Command Unit.

The basic vehicle is an American manufactured 1991 Ford E- 350 Cut-Away that is sent to Canada. The truck has a 158 inch wheelbase and is powered by a V-8 (cylinder) gasoline engine and an automatic transmission. Other features include power steering and brakes, a heavy duty front suspension, air conditioning in the cab, a console engine cover, a heavy duty battery and alternator, an auxiliary fuel tank, dual captain's chairs with seat belts, and all season tires. The gross vehicle weight (G.V.W.) for this vehicle is shown to be 11,000 pounds.

The scope of work supplied and installed by Armet Armored Vehicles in Canada includes armor plating of the cargo floor, walls, ceiling, and other areas of the interior. An internal step is provided on the entry passenger side door. Other work includes fabrication of one curb side hinged door for the robot, one curb side hinged door for the generator and tools, and one rear side hinged door for the storage area. There is the addition of door retainers on the driver side door and the passenger side door, and reinforced hinges on the driver side door. Safety glass is installed. There is the installation of an inside reading light, and outside reflector and clearance lights (all lights supplied by Ford). The license plate frame and rear compartment lights are positioned to conform to D.O.T. standards.

The imported vehicle is the basic Ford truck plus these modifications.
The imported truck does not include the explosives disposal robot, the fully computerized robotic bomb disposal equipment, portable cameras, color television monitors, VHS video recording system, 110 VAC generator, shore power receptacle, 12 volt plug- in outlet, wire coupling system for blasting equipment, air conditioning and heating in the cargo area, the communications system, lockers, cabinets, shelving and desk, etc.

The completed Explosives Disposal Mobile Command Unit measures 24 feet 8 inches long, 7 feet 11 inches wide, and 8 feet 11 inches high. It is capable of carrying all explosives disposal equipment plus the necessary manpower. It is also capable of towing a bomb containment trailer. The G.V.W. for this vehicle is shown to be 16,000 pounds.

The applicable subheading for the explosives disposal truck, in its condition as imported, will be 8704.32.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for motor vehicles for the transport of goods, other, with spark- ignition internal combustion piston engine; G.V.W. exceeding 5 metric tons but not exceeding 9 metric tons. The duty on motor vehicles (valued at $1,000 or more) for the transportation of goods is temporarily increased to 25 percent ad valorem in subheading 9903.87.00, HTS.

Pursuant to the United States-Canada Free Trade Agreement of 1988 (FTA), automotive goods which originated in the territory of Canada (qualifying under the rules of origin set out in chapter three of the act), that are classifiable under subheading 8704.32.0010, HTS, will be entitled to a free rate of duty under the Automotive Products Trade Act upon compliance with all applicable regulations. General Note 3(c)(vii)(B)(1), HTS, states that goods imported into the customs territory of the United States are eligible for treatment as "goods originating in the territory of Canada" ... if they are goods wholly obtained or produced in the territory of Canada and/or the United States.

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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