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Heading 8705 : Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units).
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 goods.The heading includes : (1) Motor breakdown lorries (trucks) consisting of a lorry (truck) chassis, with or without a floor, equipped with lifting gear such as non-rotating cranes, trestles, pulleys or winches, designed for lifting and towing broken-down vehicles. (2) Motor pump vehicles, with a pump usually driven by the vehicles engine (e.g., fire fighting vehicles). (3) Lorries (trucks) fitted with ladders or elevator platforms for the maintenance of overhead cables, street lighting, etc.; lorries (trucks) with an adjustable arm and platform ( dollies ) for cinematographic or television work. (4) Lorries (trucks) used for cleansing streets, gutters, airfield runways, etc., (e.g., sweepers, sprinklers, sprinklersweepers and cesspool emptiers). (5) Snow-ploughs and snow-blowers, with built-in equipment; i.e., vehicles constructed solely for snow clearance, and usually equipped with turbines, rotating blades, etc., driven either by the vehicle engine or by a separate engine.
Interchangeable snow-plough or snow-blower equipment of all types is in all cases excluded (heading 84.30), whether or not presented mounted on a vehicle. (6) Spraying lorries (trucks) of all kinds, whether or not fitted with heating equipment, for spreading tar or gravel, for agricultural use, etc. (7) Crane lorries (trucks), not for the transport of goods, consisting of a motor vehicle chassis on which a cab and a rotating crane are permanently mounted. However, lorries (trucks) with self-loading devices are excluded (heading 87.04). (8) Mobile drilling derricks (i.e., lorries (trucks) fitted with a derrick assembly, winches and other appliances for drilling, etc.). (9) Lorries (trucks) fitted with stacking mechanisms (i.e., with a platform which moves on a vertical support and is generally powered by the vehicle engine). But the heading excludes self-loading motor vehicles equipped with winches, elevating devices, etc., but which are constructed essentially for the transport of goods (heading 87.04). (10) Concrete-mixer lorries (trucks) consisting of a cab and a motor vehicle chassis, on which is permanently mounted a concrete-mixer, capable of use for both making and transporting concrete. (11) Mobile electric generator sets, consisting of a motor lorry (truck) on which is mounted an electric generator driven either by the vehicle engine or by a separate motor. (12) Mobile radiological units (e.g., fitted with an examination room, dark room and complete radiological equipment). (13) Mobile clinics (medical or dental) with operating theatre, anaesthetic equipment and other surgical apparatus. (14) Searchlight lorries (trucks), consisting of a searchlight mounted on a vehicle, with current usually supplied by a generator driven by the vehicle motor. (15) Outside broadcast vans. (16) Telegraphy, radio-telegraphy or radio-telephony transmitting and receiving vans; radar vehicles. (17) Tote vans, fitted with calculating machines for automatic calculation of wins and odds on racecourses. (18) Mobile laboratories (e.g., for checking the performance of agricultural machinery). (19) Test lorries (trucks), fitted with recording instruments for determining the tractive power of motor vehicles towing them. (20) Mobile bakeries fully equipped (kneader, oven, etc.); field kitchens. (21) Workshop vans, equipped with various machines and tools, welding appliances, etc. (22) Mobile banks, travelling libraries, and mobile showrooms for the display of goods. The heading also excludes : (a) Self-propelled road rollers (heading 84.29). (b) Agricultural rollers (heading 84.32). (c) Small mobile pedestrian-controlled appliances, fitted with an auxiliary engine (e.g. sweepers for parks, public gardens, etc., and appliances used to mark lines on roads) (heading 84.79). (d) Motor-homes (heading 87.03). MOTOR VEHICLE CHASSIS OR LORRIES (TRUCKS) COMBINED WITH WORKING MACHINES
It should be noted that to be classified in this heading, a vehicle comprising lifting or handling machinery, earth levelling, excavating or boring machinery, etc., must form what is in fact an essentially complete motor vehicle chassis or lorry (truck) in that it comprises at least the following mechanical features : propelling engine, gear box and controls for gear-changing, and steering and braking facilities.
On the other hand, self-propelled machines (e.g., cranes, excavators) in which one or more of the propelling or central elements referred to above are located in the cab of a working machine mounted on a wheeled or track-laying chassis, whether or not the whole can be driven on the road under its own power, remain classified in, for example, heading 84.26, 84.29 or 84.30.
Similarly, this heading excludes self-propelled wheeled machines in which the chassis and the working machine are specially designed for each other and form an integral mechanical unit (e.g., self-propelled motor graders). In this case, the machine is not simply mounted on a motor vehicle chassis, but is completely integrated with a chassis that cannot be used for other purposes and may incorporate the essential automobile features referred to above.
It should be noted, however, that self-propelled snow-ploughs or snow-blowers with built-in equipment always fall in this heading. ㅇ ㅇㅇ
Subheading Explanatory Note.
Subheading 8705.10
See the Explanatory Note to heading 87.05, Item (7).
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