N015653 N0 Ruling Active

The tariff classification of motor vehicle from an unspecified country

Issued August 16, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8704.31.0020

Headings: 8704

Product description

The item concerned is a motor vehicle identified as the Mini Truck (Model 1110). The Mini Truck is powered by a 797cc liquid-cooled gasoline engine that generates 38.8 HP. It has a manual transmission and a maximum payload weight of 1,950 lbs. The Mini Truck is equipped with a side-folding cargo bed, a tailgate, a 2-seated full cab and has a maximum speed of 25 mph. The Truck measures 138 inches in length, 54.9 inches in width, 66.5 inches in height and has a turning radius of at least 15.6 feet.

Full text

N015653 August 16, 2007 CLA-2-87:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8704.31.0020 William Sanford, President Marathon Motors Corporation 1714 N. Goldenrod Road, Suite D-5 Orlando, FL 32807-8458 RE: The tariff classification of motor vehicle from an unspecified country Dear Mr. Sanford, In your letter dated August 13, 2007, you requested a tariff classification ruling. The item concerned is a motor vehicle identified as the Mini Truck (Model 1110). The Mini Truck is powered by a 797cc liquid-cooled gasoline engine that generates 38.8 HP. It has a manual transmission and a maximum payload weight of 1,950 lbs. The Mini Truck is equipped with a side-folding cargo bed, a tailgate, a 2-seated full cab and has a maximum speed of 25 mph. The Truck measures 138 inches in length, 54.9 inches in width, 66.5 inches in height and has a turning radius of at least 15.6 feet. The applicable classification subheading for the Mini Truck (Model 1110) will be 8704.31.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor vehicles for the transport of goods: Other, with spark-ignition internal combustion piston engine: G.V.W. not exceeding 5 metric tons: G.V.W. not exceeding 2.5 metric tons”. The general rate of duty will be 25%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/. 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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