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HQ 954178




SEPTEMBER 7 1993

CLA-2:CO:R:C:M 954178 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8705.90.00

Mr. Dennis Heck
Castelazo & Associates
5420 West 104th. St.
Los Angeles, CA 90045-6069

RE: Spray Tank Truck; Spray Tank Fitted to Truck Chassis With Enclosed Cab; Special Purpose Motor Vehicle for Spraying Water and Other Liquids; Motor Vehicle for the Transport of Goods, Heading 8704

Dear Sir:

In a letter dated May 10, 1993, on behalf of Agrinvest International, Inc., you inquire as to the tariff classification of a spray tank truck from Germany. Specifications were submitted.

FACTS:

The vehicle in issue is a 1985 six wheeled truck chassis with fully enclosed cab to which is attached a 2,700 liter tank. The tank is fitted with a mechanical pump, a manual pump, wide beam extruders or spray nozzles, spraying hoses and piping with brush attachments, plus control apparatus. The vehicle is designed to spray water for street cleaning and other general purpose cleaning operations, as well as neutralizing and detoxifying agents to cleanse vehicles, streets and environs that have become biologically, chemically or radiologically contaminated.

The provisions under consideration are as follows:

8704.32.00 Motor vehicles for the transport of goods: Other: With spark-ignition internal combustion piston engine: G.V.W. exceeding 5 metric tons...25 percent ad valorem under heading 9903.87.00

8705.90.00 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods: Other...3.7 percent ad valorem

ISSUE:

Whether the spray tank truck is a special purpose vehicle of heading 8705.

LAW AND ANALYSIS:

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.

The Harmonized Commodity Description And Coding System Explanatory Notes (ENs) constitute the Customs Cooperation Council's official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the notes should always be consulted. See T.D. 89-80.

Relevant ENs at p. 1429 state that heading 8705 covers a range of motor vehicles, specially constructed or adapted, equipped with various devices that enable them to perform certain non-transport functions. The primary purpose of a vehicle of this heading is not the transport of persons or goods. These notes include within heading 8705 fire fighting vehicles and other motor pump vehicles with pumps usually driven by the vehicle's engine, as well as lorries used for cleansing streets, gutters, airfield runways, etc., to include sprinklers and sprinklesweepers, among others. These are compellingly analogous to the spray tank vehicle in issue. While the vehicle no doubt transports the liquids from place to place and even serves as a storage receptacle, it is clear these are not its primary purpose.

HOLDING:

Under the authority of GRI 1, the spray tank vehicle is provided for in heading 8705. Actual classification is in subheading 8705.90.00, HTSUS, special purpose motor vehicles, - 3 -
other than those principally designed for the transport of persons or goods, other. The rate of duty is 3.7 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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