The tariff classification of TUK-TUK Motor Vehicles from Thailand

NY 809778 May 30, 1995 CLA-2-87:S:N:N1:809778 101 CATEGORY: Classification TARIFF NO.: 8703.21.0000 Ms. Jeanne Shows-Andre Atty-In-Fact S. Jackson & Son, Inc. 4500 N. Galvez St. New Orleans, LA 70117 RE: The tariff classification of TUK-TUK Motor Vehicles from Thailand Dear Ms. Shows-Andre: In your letter dated April 25, 1995 you requested a tariff classification ruling. The first item under consideration is the TUK-TUK TT 550 SD; it is a three-wheeled motorized vehicle which can carry up to three passengers in separate seating, has a spark-ignition internal combustion reciprocating piston engine with a cylinder capacity of 550 cc and comes equipped with removable plastic sides and a tail gate. The second item is a TUK-TUK TT 550 SP or "SUPER"; it conforms to the same specifications as the TUK-TUK TT 550 SD except that it has a hand-made frame, a steel roof, larger storage capacity and does not come equipped with removable plastic sides. The third item is a TUK-TUK 550 TT ESD; it, also, conforms to the same specifications as the TUK-TUK 550 TT SD except that it is divided into three defined compartments for driver, storage and passengers, can carry up to eight passengers, has a four-cylinder engine as opposed to two cylinders in the "SD" model, has no tail gate and does not come equipped with removable plastic sides. The fourth item is a TUK-TUK 550 TT TRS which, again, has the same basic specifications as the TUK-TUK 550 TT SD; it differs in that it has no intended storage space, its passenger seating consists of benches on opposite sides of the defined eight-person capacity "passenger" compartment, it has no tail gate nor does it come equipped with removable plastic sides. The applicable subheading for the TUK-TUK TT 550 SD, SP, ESD and TRS will be 8703.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: Other vehicles, with spark-ignition internal combustion reciprocating piston engine: Of a cylinder capacity not exceeding 1,000 cc. The duty rate will be 2.5% ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the TUK-TUK TT 550 REFRIGERATOR. Your request for a classification ruling should include information as to whether it is fitted with lifting or handling equipment, whether it is primarily for the short-distance transport of goods or containers, if it is suitable for the transport of goods by road or other public ways, what its top speed is when laden, what its turning radius is and its gross vehicle weight. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport