Công văn 3335/TCHQ-GSQL về phân loại mặt hàng ôtô tải tự đổ và ô tô tải tự đổ dạng sắt-xi có buồng lái do Tổng cục Hải quan ban hành

BỘ TÀI CHÍNH
TỔNG CỤC HẢI QUAN
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CỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT NAM
Độc lập – Tự do – Hạnh phúc
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Số: 3335/TCHQ-GSQL
V/v Phân loại mặt hàng ôtô tải tự đổ và ô tô tải tự đổ dạng sắt-xi có buồng lái

Hà Nội, ngày 19 tháng 6 năm 2007

KT. TỔNG CỤC TRƯỞNG
PHÓ TỔNG CỤC TRƯỞNG




Nguyễn Ngọc Túc

File reference:

L07769 (Letter 01.NL.0228)

Cooes in balance

6704.10/8704.23

Legal provisions applied:

General interpretative rules 1 and 6

Date:

23-02-2001

Trade mark:

Iveco (mp 380 e37 euro trakker)

Product description

Heavy duty off-highway (all terrain) 6 x 4 dump truck (dumper) (truck/Lorry), fitted with a tipping body (it is designed for construction and quarying (mining) applications)

Extract from the secretariat’s letter:

While the importer would classify the product in question under subheading 8704.10, your administration is of the view that it does not meet all the specifications in the Explanatory Note to heading 87.04 and subheading Explanatory Note 8704.10 and therefore should fall in subheading 8704.23.

The legal text of subheading 8704.10 reads “Dumpers designed for off-highway use)” Dumpers, in the Explanatory Note to heading 87.04 (second paragraph, page 1548), are described as “... sturdily build vahicles with a tipping or bottom opening body, designed for transport of excavated or other materials. These vehicles, which may have a rigid or articulated chassis, are generally fitted with off-the-road wheels and can work over soft ground. Both heavy and light dumpers are included in this group...”.

According to the Subheading Explanatory Note to subheading 8704.10, dumpers designed for off-highway use can generally be distinguished form other vehicles for the transport of goods (in particular, tipping lorries) by the characteristics listed therein.

I would like to first point out that, according to the information found in the technical documentation you submitted, the product in question meets almost all of the characteristics mentioned in the Explanatory Note to heading 87.04 and the Subheading Explanatory Note 87.04 in connection with dumpers designed for off-highway use.

As regards to your administration’s view that the product at issue does not meet all the specifications in the Explanatory Note. It should be noted that the characteristics listed in the Explanatory Note are general indicative features, but not strict specifications to be found in all dumpers. Further, the Explanatory Note to the Harmonized System should be used as a source for the interpretation of the System and should always be used in connection with the legal texts (in this case General interpretative Rules 1 and 6).

On the basis of the foregoing, the Secretariat agrees with the decision of the Fiscal Appeal Court that subheading 8704.10 is most appropriate for the classification of the iveco MP 380 E 6x4 Euro Trakker Dump Truck”.

Illustration:

Hình vẽ (Tham khảo)

Observations:

File reference:

L07670 (Letter 00.NL.0916)

Coces reference:

83.30/87.04

Legal provisions applied:

General interpretative rules 1 and 6

Date:

28-09-2000

Trade mark:

Caterpillar (d300E-Series II)

Product description

Articulated dumper (heavy), with hauling tipper (fitted with 6 off-the-road type tires)

Extract from the secretariat’s letter:

Heading 87.04 covers Motor vehicles for the transport of goods “Dumpers designed for off-highway use” are specified in subheading 8704.10.

Further, “dumpers” are described in the Explanatory Note to heading 87.04 (page 1548, item (1)) as “... sturdily build vehicles with a tipping or bottom opening body, designed for the transport of excavated or other materials. These vehicles, which may have a rigid or articulated chassic, generally fitted with off-the-road wheels and can work over soft ground...”. The description of the motor vehicle concerned is in full compliance with this Explanatory Note.

On the basis of the foregoing, and taking account of General interpretative Rules 1 and 6, the Secretariat agrees with your administration that of the “CAT D300E Series II Articulated Truck” should be classified in subheading 8704.10.

Illustration:

Hình vẽ (Tham khảo)

Observations: