CLA-2-87:RR:NC:MM:101 J87972
Ms. Pam Brown
Future Forwarding
5673 Old Dixie Highway, Suite 140
Forest Park, Georgia 30297
RE: The tariff classification of Powered Golf Caddies from England
Dear Ms. Brown:
In your undated letter you requested a tariff classification ruling on behalf of your client Dynamic Fluid Components.
You submitted descriptive literature on a Powered Golf Caddy called the “Kaddie Boy.” The item is similar to a traditional pull-type golf cart used to transport a golf bag with golf clubs, except that a 140 watt 12 volt DC motor powers it. It folds and is easy to lift out of a motor vehicle. The Kaddie Boy features a baked polyester powder coating metal frame that weighs 21 lbs. The battery is sealed and maintenance free. The cart has a push/pull handle, 2 large wheels in the rear and 2 small wheels in the front.
The applicable subheading for the Powered Golf Caddies will be 8704.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Motor vehicles for the transport of goods: Other. The rate of duty will be 25% ad valorem.
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 Robert DeSoucey at 646-733-3008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division