N287720 N2 Ruling Active

The tariff classification of electric trucks from China

Issued June 30, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8704.90.0000

Headings: 8704

Product description

The item under consideration has been identified as two models of electric vehicle, both as pictured as pick-up trucks, one (1) two-door model and one (1) four-door model. In your request you did not provide any information concerning Gross Vehicle Weight (GVWR), which is not a factor when classifying vehicles with electric propulsion. However, you did state that both vehicles are not designed to go over 25 mph.

CBP rationale

The applicable subheading for both electric pick-ups will be 8704.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor vehicles for the transport of goods: Other”.

Full text

N287720 June 30, 2017 CLA-2-87:OT:RR:NC:N2:101 CATEGORY: Classification TARIFF NO.: 8704.90.0000 Hal Ferrell, President North American Distributor, LLC. 310 Dettor St. Batesville, MS 38606 RE: The tariff classification of electric trucks from China Dear Mr. Ferrell: In your letter dated June 23, 2017 you requested a tariff classification ruling. The item under consideration has been identified as two models of electric vehicle, both as pictured as pick-up trucks, one (1) two-door model and one (1) four-door model. In your request you did not provide any information concerning Gross Vehicle Weight (GVWR), which is not a factor when classifying vehicles with electric propulsion. However, you did state that both vehicles are not designed to go over 25 mph. The applicable subheading for both electric pick-ups will be 8704.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor vehicles for the transport of goods: 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 HTSUS and the accompanying duty rates are provided on 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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