The tariff classification of three-wheeled vehicle from China

N056842 April 23, 2009 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8712.00.5000 Mr. Steve Fodor Customs Services & Solutions, Inc. P.O. Box 5644 Douglasville, GA 30154-0011 RE: The tariff classification of three-wheeled vehicle from China Dear Mr. Fodor, In your letter dated April 1, 2009, you requested a tariff classification ruling on behalf of your client, Land Surf, Inc. of Marietta, Georgia. The item under consideration has been identified as the PUMGO, a three-wheeled vehicle propelled by a chain and free-wheeling hub. It utilizes a band-brake incorporated into the front wheel and can attain a speed of between 10-15 mph on a flat surface. The PUMGO is equipped with an 8-inch, inflatable wheel in the front and (2) two 10-inch, inflatable wheels in the rear. In your request, you propose that the PUMGO is classifiable in subheading 9501.00.4000 of the Harmonized Tariff Schedule of the United States (HTSUS); no such subheading exists. The applicable classification subheading for the PUMGO will be 8712.00.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … other cycles … , not motorized: Other cycles.” The rate of duty will be 3.7%. 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