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NY C87941




May 21, 1998

CLA-2-87:RR:NC:1:101 C87941

CATEGORY: CLASSIFICATION

TARIFF NO.: 8705.90.0000

Mr. John Campbell
CUSTOMS IMPORT SERVICE
33435 Dobbin Hufsmith Rd.
Magnolia, TX 77355

RE: The tariff classification of an ice cream truck from England

Dear Mr. Campbell:

In your fax dated May 18, 1998, you requested a tariff classification ruling on behalf of ACP Liquid Engineering of Coppell, Texas.

The item concerned (shown below) is a Volkswagen T-4 truck specially equipped with an ice cream making machine, chill cabinets, shelves, a generator, a freezer, cash drawer, sinks, work surfaces, storage drawers, an ice cream cone dispenser, a roof vent, an air conditioner, safety lights and electronic chimes. In addition, the exterior is designed and painted specifically to facilitate ice cream sales. The truck measures 16'L X 6' 7"W X 8' 7"H.

The applicable subheading for the ice cream truck will be
8705.90.0000,
Harmonized
Tariff Schedule of the United
States (HTS), which provides for Special purpose motor vehicles . . . : Other. The rate of duty will be 0.7% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert DeSoucey at 212-466-5667.

Sincerely,

Robert B. Swierupski

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