The tariff classification of powered golf carts and drive unit kits from China

N003816 December 18, 2006 CLA-2-87:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8704.90.0000, 8708.99.8080 Mr. Richard Northrop Trans-Pacific Trading Company Dba; Cart-tek Golf Carts 23229 Butterfield Trail Bend, OR 97702 RE: The tariff classification of powered golf carts and drive unit kits from China Dear Mr. Butterfield: In your letter dated October 5, 2006 you requested a tariff classification ruling. The first item is a power assisted push golf cart. The GF3 is a static three-wheel push cart which can be manually pushed over the full golf course. With the patented “freewheeling” dual 55 watt DC motors integrated into the front wheel drive system, the user can push the GF3 cart for the entire round of golf, or use the front wheel drive to “assist” on uphill climbs or towards the end of a round. The NI-MH battery is integrated into the lower frame parts of the push cart and does not need to be removed for storage or transportation. You claim that the GF3 is not designed to replace the human body as the primary source of energy to propel the push cart. This cart can function without using the motor. You express the opinion that since the power source is used only for assisting the movement of the cart, that is should not be classified in 8704.90.0000. You feel that it should be classified in Heading 8716 as a non self propelled vehicle. It is the opinion of this office that “assist” drive units do not change the essential character of the item. Bicycles with “assist” motors, for example are classified as motorcycle. The second item is a “Power Assist” kit for golf push carts. The kit will include: A replacement front drive wheel with integrated dual 55 watt DC motors. An integrated housing designed to hold the battery and accommodate the attachment to the push cart frame. NI-MH battery – 11,000 ampere hours Wired control panel to start, stop and adjust the speed of the push cart. Battery charger Necessary hardware and instructions for installing the kit The applicable subheading for the Power assisted golf cart will be 8704.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Motor vehicles for the transport of goods: Other: Other. The rate of duty will be 25 percent. The applicable subheading for the Power assist kit will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories of the motor vehicles of 8701 to 8705: Other: Other: Other: Other. The rate of duty will be 2.5 percent. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that your merchandise will be classified in 8708.99.8180 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only. 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