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HQ 955423




MARCH 2 1994

CLA-2:CO:R:C:M 955423 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8704.22.50

Mr. Danny Z. Cisar
P.O. Box 2134
Fallbrook, CA 92028

RE: Off-Road Dump Truck; Motor Vehicle for the Transport of Goods; Cab Chassis With 3-Way Dumper Body, Subheading 8704.10.50

Dear Sir:

In your letter of November 22, 1993, you inquire as to the tariff classification of the Praga V3S 3-way dump truck from the Czech Republic. Specifications were submitted.

FACTS:

The vehicle in issue is described in the specifications as a Type P V3S-S-3 dump truck. It is a 1972 light duty motor vehicle designed for the transport of materials on roads and in heavy terrain.

The vehicle is powered by a 6-cylinder compression-ignition diesel engine with top operating speed of 60 km/h. It is 6,910 mm. long, 2,320 mm. wide and weighs 5,550 kg., having an on-road load capacity of 5,510 kg. and off-road load capacity of 3,510 kg. You informed this office by telephone that the Praga V3S is essentially similar to the German Unimog in that power goes to all 6 wheels (2 forward and 4 rear) and the dumper body permits 3-way (left, right and rear) dumping. The Department of Transportation has stated in a letter to you, dated October 26, 1993, that the vehicle is not to be registered for use on the public roads and is not to be sold.

The provisions under consideration are as follows:

8704 Motor vehicles for the transport of goods:

8704.10.50 Dumpers designed for off-highway use: Other: ...8.5 percent, but 25 percent under heading 9903.87.00 if valued at $1,000 or more - 2 -

Other, with compression-ignition internal combustion piston engine (diesel or semi- diesel):

8704.22.50 G.V.W. exceeding 5 metric tons but not exceeding 20 metric tons: Other...8.5 percent, but 25 percent under heading
9903.87.00 if valued at $1,000 or more

ISSUE:

Whether the Praga V3S is a dumper designed for off-highway use.

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. 1428 state that dumpers of heading 87.04 have a tipping or bottom opening body, designed for the transport of excavated or other materials. Dumpers can generally be distinguished from other vehicles for the transport of goods by the following characteristics: the front part of the dumper body is extended over the driver's cab to protect the cab; the whole or part of the floor slopes upward toward the rear; in some cases, the driver's cab is half-width only; it has limited speed and area of operation and has special earth-moving tires; and, the tare weight/payload ratio does not exceed 1:1.6. The available information indicates to us that the vehicle in issue does not conform to this description. - 3 -

HOLDING:

Under the authority of GRI 1, the Praga V3S is provided for in heading 8704 as a motor vehicle for the transport of goods. It is classifiable in subheading 8704.22.50, HTSUS, dutiable at rate of 8.5 percent, increased to 25 percent under heading 9903.87.00, if valued at $1,000 or more.

Sincerely,

John Durant, Director
Commercial Rulings Division


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