The tariff classification of a motorized golf cart from theUnited Kingdom

NY 875190 June 23, 1992 CLA-2-87:S:N:N1:101-875190 CATEGORY: Classification TARIFF NO.: 8704.90.0000 Mr. Michael J. Shea M.J. Shea & Co., Inc. 2011 Cross Beam Drive Charlotte, NC 28217 RE: The tariff classification of a motorized golf cart from the United Kingdom Dear Mr. Shea: In your letter dated June 2, 1992, on behalf of Golfcraft, Inc., Matthews, NC, you requested a tariff classification ruling. You have submitted a descriptive brochure. The imported product is a motorized golf cart that is constructed of plastic and aluminum. The cart consists of a rechargeable electric motor, an axle, two wheels, and a frame with a handlebar. The controls that operate the golf cart are located just below the handlebar. The golf bag (that carries the golf clubs and accessories) fits on the frame. You believe the motorized golf cart should be classified in subheading 8709.11.0060, HTS, which provides for other works trucks, electrical. However, the golf cart is not of the type used in factories, warehouses, dock areas or airports for short distance transport of goods. Therefore, subheading 8709.11.0060, HTS, is not applicable in this instance. The applicable subheading for the motorized golf cart will be 8704.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other motor vehicles for the transport of goods. The rate of duty will be 8.5 percent ad valorem. If the motorized golf cart is valued at $1,000 or more, the duty will be 25 percent ad valorem under subheading 9903.87.00, HTS. 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