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NY E89571




November 19, 1999

CLA-2-87:RR:NC:MM:101 E89571

CATEGORY: CLASSIFICATION

TARIFF NO.: 8703.23.0090

Mr. George N. Bull
Terra Incognita Expedition Outfitters
RR#1 Box 412
Center Ossipee, New Hampshire 03814

RE: The tariff classification of Unimog Radio Wagons from Holland

Dear Mr. Bull:

In your letter dated November 4, 1999 you requested a tariff classification ruling.

You submitted photographs of the Unimog Radio Wagons which are Army surplus and were built in the 1960's by Mercedes Benz for various armed forces. You state that they were designed, built and used exclusively to transport and house radio operators and to provide a remote radio command center. You further state that you will be importing them as described except that the radio transmitters will be removed. The Unimog Radio Wagons have the following characteristics:

· Seating arrangements for the driver, one front passenger and two rear passengers with seat belts for all occupants. · Dedicated space for passengers. The rear back has 195 cubic feet of interior space, of which approximately 50 cubic feet is usable as cargo space when the vehicle is also used by passengers. · Windows on passenger doors and side panels of both sides of the vehicle including four opening windows and two fixed windows - all with privacy curtains. It also has two roof vents for air circulation. · Built in auxiliary heating for passenger comfort. · Five doors, all designed and intended for passenger entry/exit including folding steps: two doors for the front of the cab, two passenger doors at the rear of the cabin, one rear side passenger access door in the rear cabin. All doors have windows, internally/externally operated handles and locks. · The rear cabin is designed strictly for passengers and not cargo and includes fixed and built-in furniture and accessories including desks, cupboards, interior lighting, interior outlets with both 24 and 220 volts, sound dampening and insulated headliner. · The engine is a 6-cylinder gasoline spark ignition internal combustion engine. The cubic capacity is 2195 cubic centimeters.

The applicable subheading for the Unimog Radio Wagon will be 8703.23.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for Motor vehicles and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: Other vehicles, with spark-ignition internal combustion reciprocating piston engine: Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: Other: Used.... The rate of duty will be 2.5% 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 212-637-7035.

Sincerely,

Robert B. Swierupski
Director,

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