NY B85623

June 4, 1997

CLA-2-87:RR:NC:1:101 B85623

CATEGORY: Classification

TARIFF NO.: 8705.90.0000

Mr. Reginald Williams

A.N. DERINGER, INC.

R.R. 3, Box 5400

Houlton, ME 04730

RE: The tariff classification of an automotive aircraft deicer vehicle from Canada

Dear Mr. Williams:

In your letter dated May 12, 1997, you requested a tariff classification ruling.

The item concerned (shown below) is a vehicle with a truck chassis which is specifically outfitted for the de-icing of aircraft. It is fitted with a long hose and has an attached "boom" (crane-like arm extension) with a "basket" on its end; persons stand in the basket with the hose and de-ice aircraft utilizing the "boom" controls within the basket to maneuver around the various outside portions of the aircraft. The vehicle, itself, measures 32«'L X 8«' W X 11' 5/6"H.

You state that the vehicle is manufactured by Nackawic Mechanical Ltd. of Nackawic, New Brunswick and that it will be imported into the U.S. through the Port of Houlton, Maine.

The applicable subheading for the Superior Instant Heat C-2045 Deicer vehicle will be 8705.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Special purpose motor vehicles . . . : Other. The rate of duty will be 1.5% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

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, contact National Import Specialist Robert DeSoucey at 212-466-5667.

Sincerely,

Robert B. Swierupski

Chief, Metals & Machinery Branch

National Commodity

Specialist Division