The tariff classification of electric vehicle from China
Issued December 8, 2016 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 “Luggie”. The Luggie is a battery operated motorized four wheeled rear-wheel drive scooter. The Luggie consists of a platform which connects the four wheels, an adjustable tiller handle, and a seat for the rider. It is driven by the rider using hand controls located at the top of the tiller.
CBP rationale
The applicable subheading for the Luggie 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…, including station wagons and racing cars:.
Full text
N281354 December 8, 2016 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8703.90.0000 Brett Everett, Brokerage Supervisor OEC Group 13100 Alondra Drive, Suite 100 Cerritos, CA 90703 RE: The tariff classification of electric vehicle from China Dear Mr. Everett: In your letter dated November 10, 2016, you requested a tariff classification ruling on behalf of your client, Freerider USA, located in Cucamonga, CA. The item under consideration has been identified as a “Luggie”. The Luggie is a battery operated motorized four wheeled rear-wheel drive scooter. The Luggie consists of a platform which connects the four wheels, an adjustable tiller handle, and a seat for the rider. It is driven by the rider using hand controls located at the top of the tiller. You state in your request that the scooter can be folded in five easy steps into a compact unit. This can be transported in a car trunk. Although you claim that the Luggie is intended to provide transportation for an elderly or disabled person, you do not provide any evidence that its use is primarily for the use by people with transient or permanent disabilities. Finally, you state that the Luggie is designed to be used in a variety of indoor or outdoor settings. The Luggie scooter is equipped with 24 volt DC motor with a max speed of 4 MPH. It has a range of up to 11 miles between charges The applicable subheading for the Luggie 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…, including station wagons and racing cars:. 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 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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