The tariff classification of a programmable autonomous racecar from China

N361915
June 22, 2026
CLA-2-85:OT:RR:NC:N2:212
CATEGORY: Classification
TARIFF NO.: 8543.70.9860
Jonathan Ran Neobotics Foundation Inc 285 3rd St., Unit 502 Cambridge, MA 02142 RE: The tariff classification of a programmable autonomous racecar from China Dear Mr. Ran: In your letter dated May 29, 2026, you requested a tariff classification ruling. The merchandise under consideration is identified as the Neoracer, which is described as an Artificial Intelligence (AI)-driven autonomous vehicle platform. The device consists of a 1:12 scale racecar, equipped with a brushed motor and 4-wheel-drive drivetrain. The car further incorporates a LiDar and camera module. On the top of the car is an AI compute board, which is comprised of an NVIDIA Jetson Orin Nano module. This board contains a graphics processing unit (GPU), central processing unit (CPU) cores, a fan, and multiple connection points. The subject scaled racecar is used by universities and other educational institutions as well as AI researchers and advanced hobbyists in order to teach and research advanced AI programming. The specific user plugs the processing board into a computer where they use various programming languages, i.e. Python, to program the car to autonomously drive in a specified area, such as a racetrack. The intent is to teach the user how to code and interact with an autonomous AI program. In your request, you suggest that the correct classification for the subject racecar is 9023.00.0000, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. While the Neoracer is a 1:12 scale model of an autonomous Formula 1 racecar, its primary purpose is not solely to demonstrate the car’s operation. Instead, it is a fully functional autonomous scale-model vehicle designed to be programmed, allowing for modifications to its usability and performance. Classification under heading 9023 requires an item to be exclusively designed for demonstrating principles and functionally unsuitable for any other practical application. The Neoracer, however, relies on programmable digital

processing for its operation, distinguishing it from a static demonstration model. The car functions to verify that the programming was done correctly by successfully completing the task at hand. Therefore, classification under heading 9023 is excluded from consideration. The applicable subheading for the Neoracer will be 8543.70.9860, HTSUS, which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Other.” The general rate of duty will be 2.6% ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Luke LePage at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division