The tariff classification of motor vehicles from Canada

N063456 June 30, 2009 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8703.21.0000 Robert Howard English Shadöw System P.O. Box 286 New Kensington, PA 15068-0286 RE: The tariff classification of motor vehicles from Canada Dear Mr. English, In your letter received June 3, 2009, you requested a tariff classification ruling on behalf of your client Hammerhead Motors of Acheson, Alberta in Canada. The items under consideration are six (6) motor vehicles which have been identified as the “Mini Max”, “80T”, “SuperSport 150”, “SuperSport 250/“Snow Wolf” or “Guardian”, “Tiburon 400” /“Shadow Wolf” and “Titan 500 TUV”. The first item, the Mini Max, is a four (4)-wheeled go-cart designed for children 6 to 10 years of age. It features double seat adjustment from 20 inches to 29 inches to allow for variable distance from pedals. The Mini Max has an approximate speed of 10 miles per hour (mph), one-wheel drive with a pressure plate drive system, rack and pinion steering, dual A-arm suspension, mechanical disc brakes, dual seatbelts and a horn. It is powered by a 3.5 hp Tecumseh engine, measures approximately 60 inches in length, 35.5 inches in width, 44 inches in height and weighs approximately 175 lbs. The second item, the 80T, is a four (4)-wheeled go-cart designed for children 11-16 years of age. It features a 6.5 hp engine with an approximate top speed of 20 mph, 2-wheel rear drive, CVT pressure plate drive, rack and pinion steering, dual A-arm suspension, hydraulic disc brakes, two adjustable bucket seats with 4 point seatbelts and a horn. The 80T is approximately 70 inches in length, 43 inches in width, 51 inches in height and weighs approximately 330 lbs. The third item, the SuperSport 150, is a four (4)-wheeled all-terrain vehicle (ATV) designed for off- road use. It features large, off-road tires; a dedicated reverse gear, electric starting, padded seats, a parking brake, a rear view mirror, a horn, turn signals, head and brake lights, fenders, four- point harnesses and a rear storage rack. The SuperSport 150 is powered by a 150cc engine with a top speed of 40 mph and measures approximately 89 inches in length, 56 inches in width, 57 inches in height and weighs approximately 435 lbs. The fourth item, the SuperSport 250/Snow Wolf or Guardian, is a larger four (4)-wheeled version of the SuperSport 150. The SuperSport 250 has a top speed of over 50 mph; dimensions of approximately 89 inches in length, 56 inches in width and 57 inches in height and weighs approximately 590 lbs. The Snow Wolf or Guardian option is supplied with an additional customized Snow Track System, Warn Winch and PGO Bug Cover. SuperSport 250 Snow Wolf or Guardian The final item, the Titan 500 TUV, is a liquid-cooled version of the SuperSport 250 with the addition of a small cargo bed. The Titan 500 TUV is equipped with CDI ignition, 4-wheel drive, dual stereo speakers, 12V auxiliary outlet, rack and pinion steering, utility rack, trailer hitch, 4- wheel hydraulic disc brakes, performance exhaust, mirrors, canopy top and automatic transmission. It measures approximately 115 inches in length, 55 inches in width, 75 inches in height, weighs approximately 1,050 lbs. and has an approximate top speed of 38 mph. You also requested classification of the Tiburon 400/Shadow Wolf; since no information was provided concerning this vehicle, we are unable to provide a classification determination for it. The applicable classification subheading for the Mini Max, 80T, SuperSport 150, SuperSport 250/ Snow Wolf or Guardian and Titan 500 TUV will be 8703.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor cars and other motor vehicles principally designed for the transport of persons … : Other vehicles, with spark-ignition internal combustion reciprocating piston engine: Of a cylinder capacity not exceeding 1,000 cc”. The rate of duty will be 2.5%. In all future ruling requests, please observe the following guidelines - (1) Ruling requests must concern prospective shipments and be in writing. (2) Ruling requests will contain a maximum of 5 items in order to be accepted. The items in a single request must be of the same class or kind. For example, a request concerning textile articles may not include items such as footwear. (3) The outside of envelopes and packages should be annotated “Binding Ruling Request.” (4) Rulings will not be issued in response to oral requests. (5) A copy of the ruling or the ruling control number should be provided with the entry documents filed at the time the merchandise is imported. (6) Rulings will be binding at all ports of entry, effective on the date of the ruling letter, unless revoked by the Headquarters Office of Regulations and Rulings (OR&R). (7) Ruling requests must be in writing and contain a complete statement of all relevant facts relating to the transaction including: names, addresses and other identifying information of all interested parties (if known); the manufacturer ID code (if known); name(s) of the port(s) in which the merchandise will be entered (if known); description of the transaction (for example, a prospective importation [merchandise] from [country]); a statement that there are, to the importer’s knowledge, no issues on the commodity pending before Customs or any court and a statement as to whether classification (HTSUS) advice has been sought from a Customs officer and, if so, from whom and what advice was rendered, if any. (8) Ruling requests must also contain sufficient information to determine the proper tariff classification, such as: a full and complete description of the article in the condition in which it will be imported; the article’s principal use in the United States; the commercial, common, or technical designation of the article; for articles composed of two or more materials, the relative quantity by weight of each component; samples, individually packed for mailing, or illustrative literature; chemical analysis, flow charts, CAS number, etc.; inclusion of any special invoicing requirements per Part 141 of the Customs Regulations (if known) and any other information that may assist in determining the appropriate tariff classification of the article. 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