HQ 087181: Mine Utility Vehicle

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 087181

                                          SEPT 7 1990

            CLA-2:CO:R:C:G   087181 JAS

            CATEGORY:   Classification

            TARIFF NO.: 8704.21.0000, HTSUSA

            Ms. Jill Cuomo
            Miller Technology, Inc.
            1839 Seymour St.
            Site 9, Comp.11, R.R. No. 3
            North Bay, Ontario, Canada P1B8G4

            RE:  Mine Utility Vehicle

            Dear Ms. Cuomo:

                 In a letter dated May 7, 1990, you ask that we reconsider
            a previous ruling to your company on the tariff status of a
            mine vehicle from Japan.  No alternative classification is
            proposed.

            FACTS:

                 In a letter dated April 24, 1990 (851136), the Area
            Director of Customs, New York Seaport, ruled that the Toyota
            BJ75 Landcruiser, modified in Canada into an underground mining
            utility conveyance for passengers and cargo, was classified as
            a motor vehicle for the transport of goods, in subheading
            8704.21.0000, Harmonized Tariff Schedule of the United States
            Annotated (HTSUSA).  The rate of duty has been temporarily
            increased to 25 percent ad valorem under subheading 9903.87.00,
            HTSUSA.

                 The vehicle entering Canada is a 3,000 lb. capacity, off-
            road truck chassis with open 2-seat cab (no doors) and rear
            heavy-duty bed 71 in. wide and either 6 ft. 6 in. or 8 ft.
            long.  The following are standard features:  4 x 4 Toyota 113
            hp. diesel engine with 4 speed manual transmission, heavy duty
            leaf spring suspension, power brakes and steering, and 4
            storage boxes for tools and other gear mounted parallel on
            either side of the rear bed.  You adapt this vehicle in Canada















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            by adding a rollover frame to the top and sides of the cab and
            bed, reinforcing the front and rear bumpers, adding extra leafs
            to the suspension and adapting the braking system to mine use.
            In addition, you install a 2-speed transfer case which locks
            the gear shift mechanism in the low range, thus restricting the
            maximum speed of the vehicle to 30 kph.  Finally, you install
            cushioned seats and backs over the 12-inch wide rear storage
            boxes.  This creates seating capacity for 6 persons in the
            rear, in addition to the driver and one passenger in the cab.

            ISSUE:

                 Whether the mine vehicle is principally designed for the
            transport of persons or is designed for the transport of goods.

            LAW AND ANALYSIS:

                 Merchandise is classifiable under the HTSUSA 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.
            Heading 8703 provides for motor cars and other motor vehicles
            principally designed for the transport of persons (emphasis
            added).  The rate of duty is 2.5 percent ad valorem.  Heading
            8704 provides for motor vehicles for the transport of goods.

                 It is the design features, rather than principal or sole
            use, which determine whether a particular motor vehicle is
            encompassed by heading 8703.  The overall features of the
            vehicle in issue here indicate to us that it was designed
            principally to transport tools and gear.  The frame and heavy-
            duty suspension, for example, are cargo-carrying features, as
            are the built-in tool boxes and rear bed.  The fact that this
            is an off-road vehicle only and not licensed for highway use is
            a further indication that it was not designed to transport
            persons.  Even if it were, there is no evidence that it was
            principally designed to transport persons.

            HOLDING:

                 The Toyota BJ75 mine vehicle does not qualify for
            classification in heading 8703.  Under the authority of GRI 1
            it is provided for in heading 8704 as a motor vehicle for the
            transport of goods.  Actual classification is in subheading
            8704.21.0000, HTSUSA, other motor vehicles for the transport of















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            goods, with compression-ignition internal combustion piston
            engine and g.v.w. not exceeding 5 metric tons.

            EFFECT ON OTHER RULINGS:

                 For the stated reasons, the ruling to you from the Area
            Director of Customs, dated April 24, 1990 (851136), is
            affirmed.


                                        Sincerely,



                                        John Durant, Director
                                        Commercial Rulings Division