<p>N288671</p><p>August 15, 2017</p><p>CLA-2-87:OT:RR:NC:N2:106</p><p>CATEGORY: Classification</p><p>TARIFF NO.: 8707.90.5080</p><p>Daniel Vaugeois, Senior Advisor International Transport and Customs Compliance Carrefour Quebec International 338 Rue William Drummondville, Quebec, J2C 3C3 Canada</p><p>RE: The tariff classification of truck bed from Canada</p><p>Dear Mr. Vaugeois,</p><p>In your letter dated July 27, 2017, you requested a tariff classification ruling on behalf of your client Atelier d’usinage Poudrier of Quebec, Canada. Descriptive literature and pictorial representations were submitted with your request.</p><p>The item under consideration has been identified as a bed of a special purpose vehicle, which you refer to as “body part”. You state in your request that the “body part” will be mounted onto the bed of a Freightliner M2 106 truck model. No mechanical or electrical components will be attached to the body part at the time of importation. </p><p>In your letter, you propose that the “body part” be classified in subheading 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Other.” This office disagrees.</p><p>Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes.</p><p>Because the HTSUS does not define the term “body,” CBP is permitted to consult dictionaries and other lexicographic materials to determine its meaning. See, e.g., Lonza v. United States, 46 F.3d. 1098; 1995 U.S. App. LEXIS 1821; 16 Int’l Trade Rep (BNA) 2551. Miriam Webster’s Dictionary defines a body of a vehicle as (2): the bed or box of a vehicle 2 on or in which the load is placed. </p><p>The Harmonized Commodity Description and Coding System Explanatory Notes (EN’s) represent the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRI. The EN’s, although not dispositive or legally binding, provide a commentary on the scope of each heading of the HTSUS, and are generally indicative of the proper interpretation of these headings. The ENs to heading 8707 describe the articles classifiable in this heading as “…not only bodies designed to be mounted on a chassis, but also bodies for vehicles without chassis (in which case the body itself supports the engine and axles.” </p><p>Based on the description of the article you are planning to import and pictorial representations of it, this office finds that the item is the actual bed of the special purpose vehicle that will be mounted on the chassis of the vehicle. </p><p>The applicable subheading for the special purpose vehicle bed will be 8707.90.5080, HTSUS, which provides for “Bodies (including cabs), for the motor vehicles of headings 8701 to 8705: Other: Other: For vehicles of heading 8705.” The general rate of duty will be 4% ad valorem.</p><p>The applicable classification subheading duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/current.</p><p>This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).</p><p>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, please contact National Import Specialist Liana Alvarez at [email protected].</p><p>Sincerely,</p><p>Steven A. Mack Director National Commodity Specialist Division</p>