10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of Powered Golf Caddies from England
Issued August 20, 2003 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardJ8 J87972 (August 20, 2003)
Tariff classification
HTS codes: 8704.90.0000
Headings: 8704
Product description
You submitted descriptive literature on a Powered Golf Caddy called the “Kaddie Boy.” The item is similar to a traditional pull-type golf cart used to transport a golf bag with golf clubs, except that a 140 watt 12 volt DC motor powers it. It folds and is easy to lift out of a motor vehicle. The Kaddie Boy features a baked polyester powder coating metal frame that weighs 21 lbs. The battery is sealed and maintenance free. The cart has a push/pull handle, 2 large wheels in the rear and 2 small wheels in the front.
CBP rationale
The applicable subheading for the Powered Golf Caddies will be 8704.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Motor vehicles for the transport of goods: Other.
Full text
NY J87972 August 20, 2003 CLA-2-87:RR:NC:MM:101 J87972 CATEGORY: Classification TARIFF NO.: 8704.90.0000 Ms. Pam Brown Future Forwarding 5673 Old Dixie Highway, Suite 140 Forest Park, Georgia 30297 RE: The tariff classification of Powered Golf Caddies from England Dear Ms. Brown: In your undated letter you requested a tariff classification ruling on behalf of your client Dynamic Fluid Components. You submitted descriptive literature on a Powered Golf Caddy called the “Kaddie Boy.” The item is similar to a traditional pull-type golf cart used to transport a golf bag with golf clubs, except that a 140 watt 12 volt DC motor powers it. It folds and is easy to lift out of a motor vehicle. The Kaddie Boy features a baked polyester powder coating metal frame that weighs 21 lbs. The battery is sealed and maintenance free. The cart has a push/pull handle, 2 large wheels in the rear and 2 small wheels in the front. The applicable subheading for the Powered Golf Caddies will be 8704.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Motor vehicles for the transport of goods: Other. The rate of duty will be 25% 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
More rulings on the same tariff codes
The tariff classification of unfinished utility carts from Denmark
The tariff classification of electric trucks from China
The tariff classification of electric vehicles from China
The tariff classification of a Heavy-Load Material Transporter from Canada
The tariff classification of replica Land Rover Defenders from the United Kingdom
The tariff classification of 1984 Land Rover 6x6 Defender from Great Britain
The tariff classification of an electric golf trolley from China
The tariff classification of a dumper from China
The tariff classification of a remote-controlled motor vehicle from China
The tariff classification of a motor vehicle from China
Follow J87972
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.