The tariff classification of two off-road vehicles from China

N305422 July 30, 2019 CLA-2-87:OT:RR:NC:N2:201 CATEGORY: Classification TARIFF NO.: 8703.21.0150; 8704.31.0020; 9903.88.01 Shirley Zhao Massimo Motor Sports, LLC. 3101 West Miller Road Garland, TX 75041 RE: The tariff classification of two off-road vehicles from China Dear Ms. Zhao: In your letter dated July 23, 2019, you requested a tariff classification ruling. The items under consideration have been identified as two (2) models of Utility Terrain Vehicles (UTVs), XY450U (Massimo Buck 400X) and XY200U (Massimo Buck 200). In your request you state that both models are designed and manufactured for off-road use only, and are not meant for use on public roads. The first vehicle, the XY450U (Massimo Buck 400X), measures 9.3’(L) x4.7’(W) x6.2’(H) and is powered by a liquid cooled, 4-stroke, 390cc gasoline powered engine. It is equipped with a front and rear facing bench seat for the transportation of passengers. The applicable subheading for the XY450U (Massimo Buck 400X) will be 8703.21.0150, 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 spark-ignition internal combustion reciprocating piston engines: Of a cylinder capacity not exceeding 1,000 cc.: Other”. The rate of duty will be 2.5 percent ad valorem. The second vehicle, the XY200U (Massimo Buck 200), measures 8.75’(L) x 4.5’(W) x 6’(H) and is powered by an air-cooled, 4-stroke, 177cc gasoline powered engine. It is equipped with a front facing bench seat and open air cargo bed in the rear for the transportation of goods. The applicable subheading for the XY200U (Massimo Buck 200) will be 8704.31.0020, HTSUS, which provides for “Motor vehicles for the transport of goods: Other, with spark-ignition internal combustion piston engine: G.V.W. not exceeding 5 metric tons: G.V.W. not exceeding 2.5 metric tons”. The rate of duty will be 25 percent ad valorem. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS.  The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS.  Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974).  Products of China that are provided for in subheading 9903.88.01,  9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 8703.21.0150 and 8704.31.0020, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8703.21.0150 and 8704.31.0020, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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