The tariff classification of electric powered skateboards from China

N279520 September 23, 2016 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8711.90.0000 Matthew Nakachi, Attorney Junker & Nakachi, P.C. One Market, Spear Tower, Suite 3600 San Francisco, CA 94105 RE: The tariff classification of electric powered skateboards from China Dear Mr. Nakachi: In your letter dated September 9, 2016 you requested a tariff classification ruling on behalf of your client, Boosted Inc. of Mountain View, California. The items under consideration have been identified as four (4) electric powered “Boosted Boards”: (1) Single Standard Range Boosted Board (2) Single Extended Range Boosted Board (3) Dual Extended Range Boosted Board (4) Dual+Extended Range Boosted Board The subject Boosted Boards are electrically powered commuter vehicles. The subject Boosted Boards generally consist of the following components: An oversized bamboo platform (‘deck’) Extra-wide 75mm or 80mm wheels A customized, wide, and heavy-duty “truck” Brushless, heavy-duty, magnetic electric motors You state that the Single Standard Range Boosted Board and Single Extended Range Boosted Board have single motors, while the Dual Extended Range Boosted Board and the Dual+ Extended Range Boosted Board have dual motors, which provide greater power and better traction. Additionally, you state that the Single Standard Range Boosted Board and Single Extended Range Boosted Board each have a top speed of 18mph, provided by a single motor that produces 1,000 watts of power. The Single Standard Range Boosted Board weighs 13.4lbs, and has a maximum range of 8 miles between charges. The Single Extended Range Boosted Board weighs 14.2lbs and has a maximum range of 14 miles between charges. The Dual Extended Range Boosted Board has a top speed of 20mph, provided by dual motors that produces a total power of 1,500 watts. The Dual Extended Range Boosted Board weighs 15.5lbs and has a maximum range of 12 miles between charges. The Dual+ Extended Range Boosted Board has a top speed of 22mph, provided by dual motors that produces a total power of 2,000 watts. The Dual Extended Range Boosted Board weighs 15.5lbs and has a maximum range of 12 miles between charges. The applicable subheading for the four (4) models of “Boosted Boards” will be 8711.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars: Other”. The rate of duty will be Free. 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 the World Wide Web at https://hts.usitc.gov/current. 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 matthew.sullivan.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division