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NY 868373





November 14, 1991

CLA-2-87:S:N:N1:101-868373

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.90.5080

Mr. Peter C. Federico
Johnston Equipment Company
2279 South Clinton Avenue
South Plainfield, NJ 07080

RE: The tariff classification of a street sweeper tank from England

Dear Mr. Federico:

In your letter dated October 24, 1991 you requested a tariff classification ruling. You have submitted photographs of the imported tank, the U.S. purchased truck chassis, and the assembly operation.

The imported product is the tank portion of a street sweeper motor vehicle. Inside the tank are unassembled components (e.g., valve cylinders and brackets) that are used together with locally sourced components to create the final product. The front compartment of the tank covers an engine that is used to create power to operate the various functions of the street sweeper. The engine is non-functional when it arrives in the United States. The rear compartment of the tank holds the water supply.

The tank portion is installed on a truck chassis in the United States. The chassis is purchased in the U.S. from manufacturers such as Ford, G.M.C., Mack and Navistar. The chassis is modified to accept the tank and the various sweeping equipment. In addition, items such as air tanks, fuel tanks, a muffler, and support brackets are relocated on the chassis; and items such as an air dryer and hydraulic pumps are attached to the chassis. At this point, the tank is welded to the chassis. The controls to make the engine operational are installed at the U.S. facility. The sweeping gear, hydraulic and water hoses, and the electrical looms are then mounted and connected. The final product is a motorized street sweeper which is a special purpose motor vehicle.

You state that the tank may be imported with or without the engine and the listed unassembled mechanical equipment.

The applicable subheading for the street sweeper tank (with or without the engine and the listed unassembled mechanical equipment) will be 8707.90.5080, Harmonized Tariff Schedule of the United States (HTS), which provides for bodies (including cabs) for the motor vehicles of heading 8705. The rate of duty will be 4 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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