HQ 955423: Off-Road Dump Truck; Motor Vehicle for the Transport of Goods; Cab Chassis With 3-Way Dumper Body, Subheading 8704.10.50 Dear Sir:

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                 

                            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