This ruling has been revoked and is no longer current.
Superseded by {H147081}.
The tariff classification of an off-road vehicle from China
Issued November 18, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N129146 (November 18, 2010)
Tariff classification
HTS codes: 8704.21.0000
Headings: 8704
Product description
The item under consideration has been identified as the Workman 800 Utility Vehicle. The Workman 800 is a four-wheeled, self-propelled vehicle that is used to haul materials in factories, warehouses, golf courses and sports fields. It is powered by a 3-cylinder, 20-horsepower diesel engine with a top speed of 25 mph.
Full text
N129146 November 18, 2010 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8704.21.0000 Dimitri Miltiades, Customs Specialist JCB Inc. 2000 Bamford Blvd. Pooler, GA 31322-9504 RE: The tariff classification of an off-road vehicle from China Dear Mr. Miltiades, In your letter dated October 25, 2010, you requested a tariff classification ruling. The item under consideration has been identified as the Workman 800 Utility Vehicle. The Workman 800 is a four-wheeled, self-propelled vehicle that is used to haul materials in factories, warehouses, golf courses and sports fields. It is powered by a 3-cylinder, 20-horsepower diesel engine with a top speed of 25 mph. You state in your request that the Workman 800 has a 3-gear belt-drive, CVT transmission, rack and pinion steering and front and rear disc brakes. In addition, you state that the Workman 800 has a payload capacity of 400 kg which can be manually dumped by the operator. The applicable classification subheading for the Workman 800 Utility Vehicle will be 8704.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor vehicles for the transport of goods: Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): G.V.W. not exceeding 5 metric tons.” The 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
More rulings on the same tariff codes
The tariff classification of 1995 Land Rover Defender 130 from the United Kingdom
The tariff classification of 1992 Land Rover Defender 90 from the United Kingdom
The tariff classification of 1970 Land Rover Series 2A from the United Kingdom
The tariff classification of a 1985 Land Rover Defender 110 from the United Kingdom
The tariff classification of a mobile ice cream station from Italy
The tariff classification of a 1994 Land Rover Defender 110 Double Cab Pickup from the United Kingdom
The tariff classification of a mobile ice cream station from Italy
The tariff classification of a 1992 Land Rover Defender 90 from the United Kingdom
The tariff classification of a 1994 Land Rover Defender 90 from the United Kingdom
The tariff classification of a 1991 Land Rover 110 Defender Turbo Diesel pickup from the United Kingdom
Follow N129146
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.