The tariff classification of the “Gravity Control Electric Cruiser” from China

N324541 March 18, 2022 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.99.6080; 9903.88.15 Ms. Heather Litman GDLSK 707 Wilshire Blvd Suite 4150 Los Angeles, CA 90017 RE: The tariff classification of the “Gravity Control Electric Cruiser” from China Dear Ms. Litman: In your letter submitted February 26, 2022, you requested a tariff classification ruling on behalf of your client, Bravo Sports, USA. Photographs and a description of the “Gravity Control Electric Scooter” were received with your inquiry. The product under consideration, the “Gravity Control Electric Cruiser,” hereinafter called the Skateboard, is a rechargeable electric cruiser skateboard designed for children 8-12 years old. The Skateboard has the same features as a traditional skateboard and has no handles nor handlebars. The Skateboard will be marketed to youths and sold in the toy and/or sporting goods department of major retailers. Although the Skateboard features a 300W hub motor integrated into the rear wheel, it is designed, constructed, and used in the same manner as a conventional skateboard. The product is equipped with a toggle switch that turns the motor on/off, giving the rider the option to switch between riding in a motorized mode or riding with traditional kick-power. In the manual mode, all four wheels, their bearings, and the trucks, operate as they would for a standard, non-motorized, skateboard. When operated in its motorized mode, the Skateboard runs on a 30V rechargeable battery located under the skateboard deck. The Skateboard is designed to allow for a maximum load of 60 kg. The applicable subheading for the Gravity Control Electric Cruiser will be 9506.99.6080, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other…Other." The rate of duty will be 4% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9506.99.6080, 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 9506.99.6080, 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 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division