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NY 867574





October 17, 1991

CLA-2-87:S:N:N1:101-867574

CATEGORY: CLASSIFICATION

TARIFF NO.: 8704.22.5020; 8704.23.0000; 8705.90.0000; 8710.00.0000

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

RE: The tariff classification of armored vehicles from Canada

Dear Ms. Chick:

In your letter dated September 30, 1991, on behalf of Armet Armored Vehicles, Concord, Ontario, you requested a tariff classification ruling. You have submitted literature describing four vehicles called the Guardsman, the Buffalo Coin and Bullion Carrier, the Mobile Bank, and the Tactical Unit. The vehicles are built on a Ford truck chassis and are powered by a diesel engine.

The Guardsman is an armored vehicle that serves as a truck to transport various valuable commodities. The vehicle measures 18 feet 5 inches long, 7 feet 11 inches wide, and 7 feet 6 inches high. The interior height is 4 feet 6 inches. The Guardsman has a gross vehicle weight of 22,000 pounds.

The Buffalo Heavy Duty Coin and Bullion is an armored vehicle that serves as a truck to transport coins and bullion. The vehicle measures 22 feet 8 inches long, 7 feet 11 inches wide, and 9 feet 11 inches high. The interior height is 5 feet 9 inches high. The Buffalo Coin and Bullion Carrier has a gross vehicle weight of 43,000 pounds.

The Mobile Bank is an armored vehicle. This vehicle is not designed as a transportation truck, but functions as a mobile banking facility with an ATM machine and portable computer. It serves the public with customer deposits, check cashing, utility payments, payroll service, money exchange, money orders and night deposits.

The Tactical Unit is an armored vehicle that is fully equipped to carry up to 8 occupants, field gear, weapons, ammunition, rations, etc. The vehicle has a gross vehicle weight of 9,000 pounds. It may be outfitted for use as a reconnaissance security and escort vehicle, as well as a troop carrier.

The applicable subheading for the Guardsman armored truck will be 8704.22.5020, 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), G.V.W exceeding 9 metric tons but not exceeding 12 metric tons.

The applicable subheading for the Buffalo Heavy Duty Coin and Bullion Carrier will be 8704.23.0000, HTS, which provides for motor vehicles for the transport of goods, other, with compression-ignition internal combustion piston engine (diesel or semi diesel), G.V.W. exceeding 20 metric tons.

The rate of 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.

The applicable subheading for the Mobile Bank will be 8705.90.0000, HTS, which provides for special purpose motor vehicles, other than those principally designed for the transport of person or goods, other. The rate of duty will be 3.7 percent ad valorem.

The applicable subheading for the Tactical Unit will be 8710.00.0000, HTS, which provides for tanks and other armored fighting vehicles, motorized, whether or not fitted with weapons, other. The rate of duty will be free.

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 subheadings 8704.23.0000 and 8704.22.5020, 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.

Goods classifiable under subheading 8705.90.0000, HTS, which originated in the territory of Canada, will be entitled to a 2.5 percent rate of duty under the United States-Canada Free Trade Agreement upon compliance with all applicable regulations.

Enclosed for your further information is the booklet "Importing A Car." For additional details concerning motor vehicle safety standards, contact the U.S. Department of Transportation; for additional details concerning motor vehicle air-emissions standards, contact the U.S. Environmental Protection Agency; and for additional details concerning military/police type fighting vehicles contact the U.S. Bureau of Alcohol, Tobacco and Firearms. These agencies are located in 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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