You have proposed classification under heading 87.09 which provides for, among others, “Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; ”. The finished Power Buggie is not suitable for transporting goods by road or public transport. Its top laden speed is 11.7 km/hr. Its turning radius is 73.5” with an overall length of 97” and it has an operator’s platform to steer the vehicle (i.e., no closed cab). These design features are indicative of those of the goods of heading 87.09, as provided for in the Explanatory Notes to that heading. As noted in the information provided, the goods, when assembled, form the complete frame and undercarriage of the Power Buggie. In our view, this collection of parts does not impart the essential character of the complete vehicle. Consequently, the Buggie Kit imported unassembled in knock down condition without power components is classified as a “part” of the complete Power Buggie under subheading 8709.90 of the Customs Tariff.
