CLA-2-87:OT:RR:E:NC:N1:101
Anthony V. Cassano
Crisanthony Homes LLC
135 Ford Ave
Fords, NJ 08863-1622
RE: The tariff classification of a motorcycle from China
Dear Mr. Cassano,
In your letter dated July 16, 2008, you requested a tariff classification ruling.
The item under consideration is a three-wheeled motorcycle which you have identified as model FY250-A.
The FY250-A is powered by a V-twin cylinder, four-stroke, water-cooled, reciprocating internal combustion engine, with an engine displacement of 250cc’s. The FY250-A measures approximately 96 ½ inches in length, 49 inches in width and 55 inches in height.
You propose in your Ruling Request that the FY250-A motorcycle be classified in subheading 8703.21.0000 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for “ … motor vehicles principally designed for the transport of persons … : Other vehicles, with spark-ignition internal combustion reciprocating piston engine: Of a cylinder capacity not exceeding 1,000 cc”.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... ". Heading 8711 provides for “Motorcycles … “.
The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs. EN 87.11 states “Three-wheeled vehicles … are also classified here … ”.
General Note 3. (h) (vi) to the HTSUS states, “ ... a reference to “headings” encompasses subheadings indented thereunder.”.
The applicable classification subheading for the Three-Wheeled Motorcycle (Model FY250-A) will be 8711.20.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motorcycles … with or without side-cars … : With reciprocating internal combustion piston engine of a cylinder capacity … not exceeding 250 cc: … not exceeding 250 cc”. The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/.
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 Richard Laman at 646-733-3017.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division