Nov 2 CBP Bulletin Final Ruling Action on Self-Propelled Utility Vehicle
In the November 2, 2011 issue of the U.S. Customs and Border Protection Bulletin (Vol. 45, No. 45), CBP published a notice on its revocation of one ruling and similar treatment regarding the tariff classification of a self-propelled utility vehicle.
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Revocation Is Effective January 2
This revocation is effective for the listed ruling, as well as any treatment CBP has previously accorded to substantially identical transactions, for merchandise entered or withdrawn from warehouse for consumption on or after January 2, 2012.
Self-Propelled Utility Vehicle
| Item: WorkMax 800 utility vehicle. It is a four-wheeled, self-propelled vehicle used to haul materials in factories, warehouses, golf courses, and sports fields, with a top speed of 25 miles per hour. It has a rear cargo tilt bed and is fitted with either off-road tires or turf tires. It has a payload capacity of 400 kg which can be manually dumped by the operator. |
| New Ruling: HQ H147081, (dated 10/14/11, modified NY N129146) |
| Old HTS/Rate: 8704.21.00, 25% (Other motor vehicle for the transport of goods) |
| New HTS/Rate: 8709.19.00, free (Other self-propelled works trucks, not fitted with lifting or handling equipment, of the type used in factories, warehouses, etc. for short distance transport of goods) |
| Reason: Prior CBP rulings have classified highly similar vehicles as works trucks of heading 8709. CBP notes that these vehicles had features similar to the WorkMax 800, such as being designed for use in multiple environments, including significant off-road use. The vehicles also remain unsuitable for on-road use due to the lack of safety features required by national regulations (e.g., doors, windows, roof, seat belts, turn signals, etc.). Given the similarities with the other vehicles classified in 8709, CBP now finds the WorkMax 800 is also classified in heading 8709 as a works truck. |
(See ITT's Online Archives 11082515 for summary of CBP's proposed revocation of this ruling.)