The tariff classification of hoverboard accessories from China

N322422 November 18, 2021 CLA-2-87:OT:RR:NC:N2:201 CATEGORY: Classification TARIFF NO.: 8714.10.0050; 9903.88.15 Mr. Adam Mook Logistics Plus, Inc. 1406 Peach Street Erie, PA 16501 RE: The tariff classification of hoverboard accessories from China Dear Mr. Mook: In your letter dated October 26, 2021, you requested a tariff classification ruling on behalf of your client, Segway Inc., of Redmond, Washington. The items under consideration have been identified as accessories used with the Segway Ninebot S and Ninebot S-PRO electric hoverboard. The first item has been identified as the Ninebot Gokart Kit. When the Ninebot Gokart has been attached to the appropriate Ninebot S or Ninebot S-PRO, the hoverboard becomes an electric GoKart designed to be operated by a single user. You state that when imported into the United States, the Ninebot Gokart Kit is shipped and sold separately from the Ninebot S or Ninebot S-PRO, which functions as the propulsion source for the electric GoKart. The Ninebot Gokart Kit consists of a frame with seat, steering column and wheel, seatbelt and bumper. The second item has been identified as the Ninebot Mecha Kit, developed for the Segway Ninebot hoverboard. When the Mecha Kit is attached to the appropriate Ninebot hoverboard, it becomes an electric Mecha, a Gokart. The Segway self-balancing vehicles are sold separately, and not included with the shipment of the Mecha kit at the time of import. Therefore, at the time of import into the United States the Mecha Kit is inoperable, as the Mecha Kit has no source of propulsion. The Mecha Kit is a high-tech recreational product with Bluetooth remote control and speaker functions. It is designed to be operated by a single user. The Mecha Kit is equipped with a frame, seat, and dual joystick controllers that are capable of projecting “water bullets”. The applicable subheading for the both the Ninebot Gokart Kit and Mecha Kit will be 8714.10.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of vehicles of headings 8711 to 8713: Of motorcycles…: Other”. The rate of duty will be Free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8714.10.0050, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 8714.10.0050, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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