The tariff classification of an electric vehicle from Canada

N289362 August 25, 2017 CLA-2-87:OT:RR:NC:N2:101 CATEGORY: Classification TARIFF NO.: 8703.80.0000 Cheryl Murphy, National Consulting Manager Cole International, Inc. 5955 Airport Road, Suite 223 Mississauga, Ontario L4V1 R9 CANADA RE: The tariff classification of an electric vehicle from Canada Dear Ms. Murphy: In your letter dated August 16, 2017, you requested a tariff classification ruling on behalf of your client, Electrameccanica, of Vancouver, British Columbia. The item under consideration has been identified as the “Solo” Electric Car. The Solo is a 3-wheel, single-occupant vehicle, powered solely by an electric 8.6kW, 82 horsepower lithium-ion electric motor, which produces 140ft-lbs of torque from a standstill. In your request you state that the vehicle is rated to provide a 160 km (100 mile) range, and can accelerate from zero to 100kph (62mph) in 8 seconds. The literature provided states the top speed of the Solo is limited to 130kph (80mph). The Solo can be fully charged in 3 hours with 220V, and in 6 hours with an 110V connection. The Solo is equipped with 15-inch aluminum alloy wheels with all-wheel disc brakes, an LCD digital instrument cluster, heater and defogger, remote keyless entry, power windows, AM/FM stereo with Bluetooth, CD, a USB connection, and a rearview backup camera. You additionally state that, although the Solo is a single occupancy vehicle, it is equipped with a 285-liter trunk storage compartment. The applicable subheading for the Solo will be 8703.80.0000, 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 vehicles, with only electric motors for propulsion”. 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 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