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NY 866522


September 11, 1991

CLA-2-87:S:N:N1:101-866522

CATEGORY: CLASSIFICATION

TARIFF NO.: 8704.21.0000

Mr. James M. Watson
Post Office Box 153
Finleyville, PA 15332

RE: The tariff classification of an "e-tant" motor vehicle from Thailand

Dear Mr. Watson:

In your letter dated August 22, 1991 you requested a tariff classification ruling. You have submitted descriptive literature.

The imported product is indicated to be a Thai farm vehicle called an "e-tant." The illustrative material depicts the "e- tant" to be a four wheel vehicle with a roof support over the cab area, a bench seat in the cab, and a cargo carrying area in the rear. The vehicle measures 4.3 meters long, 1.7 meters wide and 2.4 meters high (at the top of the roof railing). The chassis, frame, cab, and most other parts of the "e-tant" are made of steel. The vehicle has a wooden flatbed with hinged wooden sides and tailgate, and it comes with Goodyear tires. The windshield, lights and mirrors are made of glass. You indicate that "e- tants" do not usually have an engine or fuel tank as manufactured, but the imported vehicle will be installed with a Yanmar model TF 115L diesel engine.

Your letter states that the vehicle is used as a self- propelled farm wagon, but it is also used as a typical off- highway truck. The "e-tants" are designed to carry crops to market or to carry goods from field to field. The vehicle's low power engine makes it suitable to travel over rugged terrain.

The applicable subheading for the "e-tant" motor vehicle will be 8704.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for motor vehicles for the transport of goods, other, with compression-ignition internal combustion piston engine (diesel or semi-diesel), with a gross vehicle weight not exceeding 5 metric tons. The duty on motor vehicles (valued $1,000 or more) for the transportation of goods is temporarily increased to 25 percent ad valorem in subheading 9903.87.00, HTS.

If the "e-tant" motor vehicle, with diesel engine, has a gross vehicle weight exceeding 5 metric tons but not exceeding 20 metric tons, the applicable subheading will be 8704.22.50/9903.87.00, HTS, with duty at the same rate as above. Gross vehicle weight is defined as the road weight specified by the manufacturer as being the maximum design weight capacity of the vehicle. This weight is the combined weight of the vehicle, the maximum specified load, the driver and a tank full of fuel.

Enclosed for your further information is the booklet "Importing A Car." For additional facts concerning motor vehicle safety standards, contact the U.S. Department of Transportation, Washington, D.C.; and for additional facts concerning motor vehicle air-emissions standards, contact the U.S. Environmental Protection Agency, Washington, D.C.

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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