Interpretation ID: 09-002561drn June 10

Mr. Jeffrey S. Conway

Vice President of Operations

Atlantic Design Inc.,

P.O. Box 938

Abington, MD 21009

Dear Mr. Conway:

This responds to your letter asking us to confirm the continued validity of the interpretation this office provided to Mr. Russell Roden of your company by letter dated October 26, 1999. Assuming the facts presented in the previous letter regarding the Atlantic Design Inc., (ADIs) products still apply today, we confirm our interpretation that ADIs products are not motor vehicles.

According to information submitted by you and by your predecessor at ADI, ADI designs and manufactures modular process systems for the construction, industrial maintenance, and the quarry and mining industry. The products include grit recycling and dust collection systems, and sand dedusting units. The equipment may stay at a job site (a maintenance or construction site or at a quarry) for years at a time. The equipment rarely stays at a job site for less than six to eight weeks. A review of the products represented on your website: www.calladi.com shows large industrial machinery, some of which are mounted on trailers. Many of the equipment items depicted on the web site are not even mounted on wheels; they look as if they must be loaded on trailers or other motor vehicles to be transported. In your recent letter to us, you state that ADI is essentially building the same type of equipment as we were ten years ago.

Based on the 1999 description of ADIs products, your recent letter, and the information at www.calladi.com, we confirm our belief that ADIs equipment are not motor vehicles within the meaning of our statute. ADIs modular process systems stay on job sites for extended periods of time (which could be years) and only use the highway to move from site to site. Since 1999, we have received no additional information indicating that ADIs equipment use the roads more than on an incidental basis.

We appreciate your contacting us to confirm the previous interpretation. If you have any further questions, please contact Dorothy Nakama of my staff at this address or at (202) 366-2992.

Sincerely yours,

Stephen P. Wood

Acting Chief Counsel

ref:VSA

d.7/24/09