G86706 G8 Ruling Active

The tariff classification of a Mainframe and Steering Linkage for a remote controlled golf cart from China

Issued February 6, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.99.8080

Headings: 8708

Product description

You submitted a sample and pages 4-5 from your catalog of a Mainframe and Steering Linkage for a remote controlled golf cart called the Dynamis.

CBP rationale

The applicable subheading for the Mainframe and Steering Linkage for a remote controlled golf cart will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other…Other.

Full text

NY G86706 February 6, 2001 CLA-2-87:RR:NC:MM:101 G86706 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Blake Ludwig Sun Mountain Sports, Inc. 301 N 1st Missoula, Montana 59802 RE: The tariff classification of a Mainframe and Steering Linkage for a remote controlled golf cart from China Dear Mr. Ludwig: In your letter dated January 22, 2001 you requested a tariff classification ruling. You submitted a sample and pages 4-5 from your catalog of a Mainframe and Steering Linkage for a remote controlled golf cart called the Dynamis. You state that this sample, in its sub-assembled form, essentially comprises the Dynamis’ mainframe and steering linkage. You state that the sample is made of plastic, aluminum and steel. You state that the finished product has an expected cost of approximately $468 and that the enclosed sample has an approximate cost of $77. After importation the following domestic parts will be added to the mainframe and steering linkage: electronic controls, remote control device, electric motor, drive assembly, battery, battery tray, battery charger, wheels, etc. You state that these additional parts will comprise approximately 84% of the complete and finished Dynamis. The applicable subheading for the Mainframe and Steering Linkage for a remote controlled golf cart will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other…Other. The rate of duty will be 2.5% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert DeSoucey at 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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