The tariff classification of an electric golf trolley from China

N239074 March 14, 2013 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8704.90.0000 George L. Rogers, General Manager Hunter-NuSport, Inc. 24317 West 143rd Street, Suite 103 Plainfield, IL 60544-8715 RE: The tariff classification of an electric golf trolley from China Dear Mr. Rogers, In your letter dated February 27, 2013, you requested a tariff classification ruling. The item being considered is a “QOD Electric Golf Trolley”. You state that this trolley “does not transport persons, but rather a single set of golf clubs” [Emphasis noted]. It is a compact “push” type cart assisted by a rechargeable electric motor. This four (4) wheeled trolley which measures 27 centimeters (10.6 inches) by 30 centimeters (11.8 inches) by 42 centimeters (16.5 inches) contains a telescopic design and can be folded to fit into almost any compact space. The “QOD Electric Gold Trolley” is constructed of aircraft quality aluminum. It contains a whisper quiet motor and a continuous pace control mechanism.
In your ruling request, you suggested classification in heading 8703.10.5030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … Motor vehicles principally designed for the transport of persons, … Vehicles specially designed for … golf carts and similar vehicles: Other: Golf carts”. Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... .” The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs. The ENs to 87.03 states that this heading covers “Motor cars and other motor vehicles principally designed for the transport of persons … .” [Emphasis noted] In your request, you state that this item transports goods (golf clubs) and is not designed to transport persons. Therefore, the applicable classification subheading for the “QOD Electric Golf Trolley” 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: Other”. 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://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). 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 Matthew Sullivan at 646-733-3013. Sincerely, Thomas J. Russo Director National Commodity Specialist Division