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NY 886127




May 20, 1993

CLA-2-87:S:N:N1:101-886127

CATEGORY: CLASSIFICATION

TARIFF NO.: 8704.10.5030

Mr. Ray Reynolds
Lee Hardeman Customs Brokers
P.O. Box 45545
Atlanta, GA 30320-0545

RE: The tariff classification of an off-highway truck manufactured in Canada

Dear Mr. Reynolds:

In your letter dated May 7, 1993, on behalf of Trax Inc., Atlanta,
GA, you requested a tariff classification ruling. You have submitted a photograph of the truck.

The imported product is a model 210M Dresser Haulpak off- highway dump truck that was manufactured in Canada. The truck will be purchased from Dueco, Inc., Archerfield, Old, Australia, and will be exported from Australia to the United States. No modifications (other than normal maintenance) have been performed to the truck.

The Dresser Haulpak is a heavy-duty, off-highway, wheeled dump truck that is used to haul and dump large loads (e.g., coal, ores, other minerals, etc.). This truck is complete with an air conditioned Rops cabin, a diesel engine, an Allison transmission, a torque convertor, a retarder, a self-lube system, and a dump body. The front portion of the dump body is extended above the cab area. The dump body has a capacity of approximately 50 U.S. tons. The gross vehicle weight is approximately 90,000 pounds.

The applicable subheading for the model 210M Dresser Haulpak off-highway dump truck will be 8704.10.5030, Harmonized Tariff Schedule of the United States (HTS), which provides for motor vehicles for the transport of goods: other, rear dump: with a capacity exceeding 40.8 metric tons but not exceeding 63.5 metric tons. The rate of duty for motor vehicles for the transport of goods (valued at $1,000 or more) is temporarily increased to 25 percent ad valorem under subheading 9903.87.00, HTS.

Motor vehicles imported into the United States must comply with the safety regulations of the U.S. Department of Transportation (DOT) and the air emissions regulations of the U.S. Environmental Protection Agency (EPA). If you have any questions concerning these regulations, it is suggested you contact these agencies. The DOT is located at 400 Seventh Street, S.W.,
Washington, D.C. 20590; the EPA is located at 401 M Street, S.W., Washington, D.C. 20460.

Pursuant to the United States-Canada Free Trade Agreement of 1988 (FTA), and General Note 3(c) (iii), HTS, 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 subheading 8704.10.50, HTS, would ordinarily be entitled to a free rate of duty under the Automotive Products Trade Act (A.P.T.A.) upon compliance with all applicable regulations.

However, General Note 3(c) (vii) (E), HTS states, "goods exported from the territory of Canada originate in the territory of Canada only the goods meet the applicable requirements of subdivisions (c) (vii) (B), (C) and (D) of this note and are shipped to the territory of the United States without having entered the commerce of any third country and the goods, if shipped through the territory of a third country, do not undergo any operations other than unloading, reloading, or any operation necessary to transport them to the territory of the United States or to preserve them in good condition, and the documents related to the exportation and shipment from the territory of Canada show the territory of the United States as their final destination." (See attached copy of General Note 3(c) (vii).

Based on your information regarding the nature of this transaction, the subject Dresser Haulpak off-highway dump truck would not qualify for a free rate of duty under A.P.T.A.

As you requested, the photograph will be returned to your office.

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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