The tariff classification of a “Mars 50” and “Mars 90” All Terrain Vehicle (ATV) from Taiwan

NY H87912 February 1, 2002 CLA-2-87:RR:NC:MM:101 H87912 CATEGORY: Classification TARIFF NO.: 8703.90.0000 Ms. Pamela J. Gruszczynski Import Manager Midwest Transatlantic Lines, Inc. 1230 West Bagley Road Berea, Ohio 44017-2910 RE: The tariff classification of a “Mars 50” and “Mars 90” All Terrain Vehicle (ATV) from Taiwan Dear Ms. Gruszczynski: In your letter dated January 24, 2002 you requested a tariff classification ruling. You submitted literature depicting the “Mars 50” and “Mars 90” All Terrain Vehicle (ATV). You state that these ATV’s are four-wheel, off-road use vehicles designed for children’s use up to age 18 and is marketed as such. Both ATV’s measure 50” x 31” x 31” with a weight of 90 kilograms. Both are powered by gasoline, one-cylinder engines with a displacement of 49.3 cc (Mars 50) and 89.2 cc (Mars 90). You state that you were advised that the correct HTS # is 8704.90.0000 which provides for Motor vehicles for the transport of goods; Other, with spark-ignition internal combustion piston engine: Other; dutiable at 25% ad valorem. We disagree with that proposed classification because the ATV’s are not vehicles for the transport of goods. The applicable subheading for the “Mars 50” and “Mars 90” All Terrain Vehicle (ATV) will be 8703.90.0000, 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. 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division