N266220 N2 Ruling Active

The tariff classification of battery powered recreational vehicle from China

Issued July 7, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8703.90.0000

Headings: 8703

Product description

The item under consideration has been identified as a Sample Trac Utility Vehicle. In your request,

Full text

N266220 July 7, 2015 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8703.90.0000 Judy Awana Inter-Orient Services 1455 Monterey Pass Road, Suite 205 Monterey Park, CA 91754-3604 RE: The tariff classification of battery powered recreational vehicle from China Dear Ms. Awana, In your letter dated June 29, 2015, you requested a tariff classification ruling on behalf of Victory Innovative Solutions, LLC of Riverside, California. The item under consideration has been identified as a Sample Trac Utility Vehicle. In your request, you stated that Sample Trac Utility Vehicle “is a battery powered recreational vehicle for power sports off road use, and is intended to [be used] like a Segway to move people around, also it can go off-road (in the snow or on dirt road).” It resembles a wheel chair (40 inches in length, 38 inches in width and 44 inches in height) with rubber belt track wheels which measure in width from 6.5 inches up to 8 inches. The Sample Trac Utility Vehicle is powered by two (2) – twelve (12) volt batteries. The applicable classification subheading for the Sample Trac Utility Vehicle will be 8703.90.0000, 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 than those of heading 8702), including station wagons and racing cars: Other.” The general 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 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, please contact National Import Specialist Matthew Sullivan at [email protected]. Sincerely, Gwenn K. Kirschner Director National Commodity Specialist Division

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