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Tariff classification of a Mobile Industrial Vacuum/Pump System
HQ H339816 September 19, 2024 OT:RR:CTF:EMAIN H339816 PF CATEGORY: Classification TARIFF NO.: 8705.90.00 Geralyn Fortin A.N. Deringer, Inc. 173 West Service Road Champlain, NY 12919 RE: Tariff classification of a Mobile Industrial Vacuum/Pump System Dear Ms. Fortin: This is in reply to your request for a prospective ruling on behalf of Ren-Gen Robotics, on the tariff classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of a mobile industrial vacuum/pump system (subject merchandise). Your request was forwarded by the National Commodity Specialist Division to this office for a response. FACTS: The subject merchandise is referred to as a Mobile Industrial Vacuum/Rotary Acting Suction Pump System. The vehicle consists of two units, entered together, that are designed to operate together to collect and remove/transport fluids, powders, sludge slurry, and other waste from a jobsite. The first unit is an industrial vacuum truck with a gross combination design of 52 tons and includes a tanker body, vacuum system, and a jetting system, all of which are situated on a Volvo motor vehicle chassis with a towing connection. The purpose of the first unit is to 1) transport the entire system to the desired location; 2) provide suction power to the system by means of a liquid ring vacuum pump; 3) provide high pressure jetting by means of an integrated jetting pump; 4) provide a waste storage tank for materials; and 5) provide hydraulic power for the integrate crane system and some other hydraulic services. The second unit features a separable control cabin and the system’s “Remotely Operated Vehicle” (ROV) hydraulic power pack, ramps, and other accessories, both of which are on a platform trailer with a permanently mounted crane designed to place the control cabin and ROV. The ROV is a robot that is connected to the vacuum and jetting systems on the first unit. It is controlled from the control cabin and powered by the power pack systems. The crane on the second unit is identified as a Fassi knuckle boom heavy-duty E-dynamic crane, model number F425RA.2.24, which is powered by the hydraulic system on the first unit. The crane consists of a telescoping jib that is connected to an articulating boom assembly that sits atop a rotating base. It has a maximum outreach of 28.65 meters and a lifting capacity of 40.97 metric tons. The crane does not have a cab or control area and is controlled by a worker using a hand-held remote-control unit. The second unit is connected to and towed by the first unit. The two units are designed to be used together to perform waste collection and cleaning. According to the operator’s manual, the Vacuum Tanker provides hydraulic power for the integrated crane system and other hydraulic services. The operator’s manual also states that “[t]he truck is designed to incorporate a jetting and vacuum system in one complete unit. To achieve this, a specialist PTO transmission system is built into the drive system.” ISSUE: What is the classification of the subject merchandise? LAW AND ANALYSIS: Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation (AUSR). The GRIs and the AUSR are part of the HTSUS, and are considered statutory provisions of law for all purposes. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The HTSUS headings under consideration are: 8426 Ships' derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane: 8705 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, wreckers, mobile cranes, fire fighting vehicles, concrete mixers, road sweepers, spraying vehicles, mobile workshops, mobile radiological units) Section Note 1(l) of Section XVI, which covers Chapter 84 states the following: This section does not cover: (l) Articles of section XVII The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTS and are thus useful in ascertaining the proper classification of merchandise. It is CBP’s practice to follow, whenever possible the terms of the ENs when interpreting the HTSUS. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989). In light of the fact that Note 1(l) to Section XVI, HTSUS, excludes “[a]rticles of Section XVII” from classification under Section XVI (which includes Chapter 84), we first consider whether the Mobile Industrial Vacuum/Rotary Acting Suction Pump System is classifiable in heading 8705, HTSUS. Heading 8705, HTSUS, provides for motor vehicles with a special purpose, other than those principally designed for the transport of persons or goods. The ENs to heading 87.05, HS, provide in relevant part, as follows: This heading covers a range of motor vehicles, specially constructed or adapted, equipped with various devices that enable them to perform certain non-transport functions, i.e., the primary purpose of a vehicle of this heading is not the transport of persons or good. This heading includes: […] (4) Lorries (trucks) used for cleansing streets, gutters, airfield runways, etc., (e.g., sweepers, sprinklers, sprinklers [] sweepers and cesspool emptiers). The subject Mobile Industrial Vacuum/Rotary Acting Suction Pump System is an integrated cleaning system consisting of a vacuum tank with a rotary suction pump and trailer mounted crane/control room that is designed to operate a remote operated vehicle (ROV) to clean hazardous materials. The subject merchandise collects and removes fluids, powders, sludge slurry and other waste from locations such as oil tanks. By using a vacuum pump, the subject merchandise is specifically designed for suctioning and transporting wet or dry hazardous and non-hazardous materials. These design characteristics contribute to the special construction of the subject merchandise, which enable it to perform the non-transport function of waste collection and clean-up. Therefore, the subject merchandise is classifiable in heading 8705, HTSUS, as a special purpose motor vehicle. You suggest that the crane which is mounted on the platform trailer and towed by the industrial vacuum truck is classified in heading 8426, HTSUS. Section XVII covers Chapter 87. Therefore, if the subject merchandise is classified in heading 8705, HTSUS, it cannot be classified in heading 8426, HTSUS. The crane is powered by the hydraulic system on the main vacuum tanker truck. The crane is used to lift the containerized control unit or to unload the ROV, both of which are stored on the trailer during transport. The crane and trailer are integral to the cleaning operation of the Mobile Industrial Vacuum/Rotary Acting Suction Pump System. According to the operator’s manual, the vacuum tanker provides the hydraulic power for the integrated crane system and other hydraulic services. The operator’s manual also states that “[t]he truck is designed to incorporate a jetting and vacuum system in one complete unit. To achieve this, a specialist PTO transmission system in built into the drive system.” Because the Mobile Industrial Vacuum/Rotary Acting Suction Pump System is specially designed as an integrated cleaning system, i
Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation (AUSR). The GRIs and the AUSR are part of the HTSUS, and are considered statutory provisions of law for all purposes. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The HTSUS headings under consideration are:8426 Ships' derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane:8705 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, wreckers, mobile cranes, fire fighting vehicles, concrete mixers, road sweepers, spraying vehicles, mobile workshops, mobile radiological units) Section Note 1(l) of Section XVI, which covers Chapter 84 states the following: This section does not cover: (l) Articles of section XVII The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTS and are thus useful in ascertaining the proper classification of merchandise. It is CBP’s practice to follow, whenever possible the terms of the ENs when interpreting the HTSUS. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989). In light of the fact that Note 1(l) to Secti