United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 NY Rulings > NY 880597 - NY 880786 > NY 880737

Previous Ruling Next Ruling
NY 880737




December 9, 1992

CLA-2-87:S:N:N1:101-880737

CATEGORY: CLASSIFICATION

TARIFF NO.: 8701.20.00; 8716.20.0000

Mr. John Medemblik
Walinga Inc.
R.R. # 5, Guelph, ON.
Canada N1H 6J2

RE: The tariff classification of a road tractor and a semi- trailer imported from Canada

Dear Mr. Medemblik:

In your letter dated November 12, 1992 you requested a tariff classification ruling. This letter is a supplement to your request dated October 26, 1992, and contains additional information. You have submitted descriptive literature and specification sheets.

The merchandise to be imported from Canada is a road tractor and a semi-trailer. The road tractor is manufactured in the United States, and the semi-trailer is manufactured in Canada. The semi-trailer is composed of at least 90 percent parts and materials imported from the United States, or is composed of parts and materials of Canadian origin.

In Canada various equipment such as a power-take-off (PTO), hydraulic pump, hydraulic controls, hydraulic reservoirs, and a blower is installed onto the road tractor by Walinga Inc. The PTO, hydraulic pump and hydraulic controls are manufactured in the United States; the reservoir and blower are manufactured in Canada. It is stated that the nature of the installation is that all the parts are permanently attached to the road tractor by means of bolting the parts to the tractor. The fact that the various components are bolted to the tractor makes the parts removable, but in commercial reality, the parts are not easily removed.

The semi-trailers are called bulk feed trailers and are used to transport animal feed and feed products from feed mills to farm operations. These semi-trailers used for feed transportation are self-unloading by means of hydraulic equipment which is mounted on the road tractor (and is used as a power source for unloading the semi-trailer by means of the PTO unit and the hydraulic pump with a reservoir). In some instances the self-unloading process is accomplished by use of the pneumatic blower which is attached to the tractor.

The road tractor (equipped with these additional components) is then hooked up to the Canadian manufactured semi-trailer and is imported into the United States.

Additional U.S. Note 1, Chapter 87, HTS, states that road tractors, trailers and semi-trailers remain separately classified in headings 8701 and 8716, respectively, even when entered together.

The applicable subheading for the road tractor will be 8701.20.00, Harmonized Tariff Schedule of the United States (HTS), which provides for road tractors for semi-trailers. The rate of duty will be 4 percent ad valorem.

General Note 3(c)(iii)(A), HTS, states that motor vehicles... which are Canadian articles and which fall in provisions for which the rate of duty "Free (B)" appears in the "Special" subcolumn may be entered free of duty under the Automotive Products Trade Act (APTA). As used in this note, the term "Canadian article" means an article which originates in Canada, as defined in subdivision (c)(vii) of this Note. General Note 3(c)(vii)(B) states that "goods originating in the territory of Canada" means (1) they are goods wholly obtained or produced in the territory of Canada and/or the United States....

Goods classifiable under subheading 8701.20.00, HTS, which originated in the territory of Canada may be entitled to a free rate of duty under APTA upon compliance with all applicable regulations.

The applicable subheading for the semi-trailer will be 8716.20.0000, HTS, which provides for self-loading or self- unloading trailers and semi-trailers for agricultural purposes. The rate of duty will be 3.2 percent ad valorem.

Goods classifiable under subheading 8716.20.0000, HTS, which originated in the territory of Canada, will be entitled to a 1.9 percent rate of duty under the United States-Canada Free Trade Agreement upon compliance with all applicable regulations.

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

Previous Ruling Next Ruling

See also: