The tariff classification of recreational All-Terrain Vehicles (ATVs) from China

N245920 September 13, 2013 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8703.21.0000; 8703.22.0000 Robert Howard English Shadöw System PO Box 2926 Niagara Falls, NY 14302 RE: The tariff classification of recreational All-Terrain Vehicles (ATVs) from China Dear Mr. English: In your letter you requested a tariff classification ruling. The items under consideration have been identified as three (3) versions of the Renli ATV. In your request you state that all are left hand drive. The first version has been identified as the Renli RLG-500DZ 500cc 4x4. The RLG-500DZ is equipped with a 500cc EFI (Electric Fuel Injector) engine, a 2450mm wheelbase, a ground clearance of 310mm, and a top speed of 80kph (49.7mph). In addition it is equipped with a five (5) speed manual transmission with reverse and has a maximum climb angle of 30°. The RLG-500DZ is 3140mm L x 1850mm W x 1580mm H, and has a Net weight of 598 kg (1318 lbs.)/Gross weight of 680 kg (1499 lbs.). You state that the RLG-500DZ will be imported with a 1500lb winch, windshield, spare tire and cargo net. The applicable classification subheading for the Renli RLG-500DZ 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% The second version has been identified as the Renli RL-800 800cc 4x4. The RL-800 is equipped with a 800cc EFI (Electric Fuel Injector) engine, a 2450mm wheelbase, a ground clearance of 310mm, and a top speed of 110kph (68.3mph). In addition it is equipped with a five (5) speed manual transmission with reverse. The RL-800 is 3140mm L x 1850mm W x 1580mm H, and has a Net weight of 598 kg (1318 lbs.)/Gross weight of 680 kg (1499 lbs.). You state that the RL-800 will be imported with a 2500lb winch, windshield, spare tire and cargo net. The applicable classification subheading for the Renli RL-800 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% The third version has been identified as the Renli RL-1100 1100cc 4x4. It is equipped with a 1100cc DOHC (Double Over Head Cam) engine, a 2450mm wheelbase, a ground clearance of 310mm, and a top speed of 120kph (74.5mph). In addition it is equipped with a five (5) speed manual transmission with reverse. The 100cc 4x4 is 3140mm L x 1850mm W x 1580mm H, has a net weight of 610kg (1344 lbs.)/Gross weight of 700kg (1543 lbs.). You state that the 100cc 4x4 will be imported with a 2500lb winch, windshield, spare tire and cargo net. The applicable classification subheading for the Renli RL-1100 will be 8703.22.0000, 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 exceeding 1,000 cc but not exceeding 1,500 cc ". The rate of duty will be 2.5% Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on 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, Myles B. Harmon Acting Director National Commodity Specialist Division