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HQ 089995


October 24, 1991

CLA-2 CO:R:C:M 089995 MBR

CATEGORY: CLASSIFICATION

TARIFF NO.: 8701.90.50

Ms. Sally Andrzejczak
John V. Carr & Son, Inc.
P.O. Box 268
Buffalo, New York 14201

RE: Airplane Transport System; Works Trucks; Krauss-Maffei Verkehrstechnik GmbH

Dear Ms. Andrzejczak:

This is in reply to your letter of June 27, 1991, on behalf of Krauss-Maffei Verkehrsstechnik GmbH, requesting the classification of the "Plane Transport Systems 1 & 2," under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The "Plane Transport System 1" (PTS 1) is a new heavy-duty plane transport system in which the nose wheel of an aircraft rests in the center of the U-shaped vehicle to enable it to tow the aircraft along the taxiway, which allows the aircraft to save considerable amounts of fuel prior to take-off. It is powered by two 350 kW producing diesel engines. It is driven hydrostatically by four hub motors with integrated drum brakes. Four steering modes can be selected: front axle steering, rear axle steering, all wheel steering, and "crab" steering. The PTS 1 hydraulically lifts the nose wheel of the aircraft off the ground for towing purposes. The hydraulic lifting equipment comprises lift cylinders, swivel arm and roller jack, installed in each side of the vehicle leaving a gap in the center to accommodate the aircraft's nose wheel. When stowed, the lifting equipment is housed within the two sides of the vehicle body. The mounting gear, consisting of a lower support and an upper nose wheel location plate, is positioned in the center of the vehicle. The driver is positioned on an enclosed platform which can rotate through 180 degrees together with the steering wheel and other essential control elements, enabling the driver to face the rear of the vehicle during coupling/de-coupling operations. The enclosed driver platform may be raised up to 500mm, for better visibility.

The PTS 2, is a smaller version of the "towbar-less" heavy duty PTS 1. It also hydraulically lifts the aircraft's nose wheel and secures it near the center of the vehicle. It is powered by a 300 kW producing diesel engine, and driven hydrostatically by four hub motors with integrated drum brakes. The servo-hydraulic front wheel steering provides a 50 degree angle of turn. The enclosed driver platform is also able to rotate 180 degrees for coupling/de- coupling operations. PTS 1 & 2 have a maximum speed of 30 km per hour.

ISSUE:

What is the classification of the "Plane Transport Systems 1 & 2," under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUSA govern the classification of goods in the tariff schedule. GRI 1 states, in pertinent part:

...classification shall be determined according to the terms of the headings and any relative section or chapter notes...

The "Plane Transport Systems 1 & 2" are prima facie classifiable under the following provisions:

8427Fork-lift trucks; other works trucks fitted with lifting or handling equipment.

8701Tractors (other than tractors of heading 8709).

8705Special purpose motor vehicles, other than those principally designed for the transport of persons or goods...

8709Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods.

The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) to heading 8427, page 1196, state: "[w]ith the exception of straddle carriers and works trucks fitted with a crane of heading 8426, this heading covers works trucks fitted with
lifting or handling equipment."

The Explanatory Notes, although not dispositive, should be looked to for the proper interpretation of the HTSUSA. See 54 Fed. Reg. 35128 (August 23, 1989).

However, the Ens to heading 8709, HTSUSA, page 1434, define "works trucks" as follows: "Works trucks are self-propelled trucks for the transport of goods which are fitted with, for example, a platform or container (sometimes designed for elevating) on which goods are loaded."

However, lexicographical sources define "goods" as: "1. movable personal property, 2. merchandise, wares." SEE Webster's New World Dictionary, Third College Edition, page 581. Therefore, it is Customs position that the towing of an aircraft does not constitute "the transport of goods" for the purposes of either heading 8427, HTSUSA, or heading 8709, HTSUSA, as required of "works trucks."

The PTS 1 & 2 are also prima facie classifiable under heading 8705, HTSUSA, which provides for: "[s]pecial purpose motor vehicles, other than those principally designed for the transport of persons or goods....

However, the ENs to heading 8705, HTSUSA, page 1430, state:

Similarly, this heading excludes self- propelled wheeled machines in which the chassis and the working machine are specially designed for each other and form an integral mechanical unit (e.g., self-propelled motor graders). In this case, the machine is not simply mounted on a motor vehicle chassis, but is completely integrated with a chassis that cannot be used for other purposes and may incorporate the essential automobile features referred to above.

The submitted literature and description of the PTS 1 & 2 reflect that the instant chassis and hydraulic lifting machinery are "specifically designed for each other and form an integral mechanical unit," and in fact the machine "is completely integrated with a chassis that cannot be used for other purposes."

Heading 8701, HTSUSA, provides for: "[t]ractors (other than tractors of heading 8709)." The ENs to heading 8701, HTSUSA, state: "[f]or the purposes of this heading, tractors means wheeled or track-laying vehicles constructed essentially for hauling or pushing another vehicle, appliance or load. They may contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilizers or other goods, or
provision for fitting with working tools as a subsidiary function."

The Plane Transport Systems 1 & 2 are specifically designed and dedicated to the "hauling" and "pushing" of aircraft (another vehicle). Therefore, the PTS 1 & 2 are classifiable under subheading 8701.90.50, HTSUSA, which provides for: "[t]ractors (other than tractors of heading 8709): [o]ther: [o]ther."

HOLDING:

The Plane Transport Systems 1 & 2 are classifiable under subheading 8701.90.50, HTSUSA, which provides for: "[t]ractors (other than tractors of heading 8709): [o]ther: [o]ther." The rate of duty is 2.2 per cent ad valorem.

Sincerely,

John Durant, Director

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