CLA-2-95:OT:RR:NC:N4:424
Ms. Jennifer Kirn
JSK Global CHB
12911 Simms Avenue
Hawthorne, CA 90250
RE: The tariff classification of a lithium battery powered electric go kart from China
Dear Ms. Kirn:
In your letter dated August 9, 2019, you requested a tariff classification ruling on behalf of your client, Jetson Electric Bikes LLC.
Photographs and descriptive literature of a lithium battery powered electric go kart, item LWGK-60I, were received with your inquiry. The item is described as an electric version of a go-cart. It consists of a seat, variable speed foot pedals and a sloped steering wheel atop a steel and ABS frame. The frame sits on 8 inch front tires and rear tires that are 10 inches. The go kart is equipped with electric brakes, and can travel up to a maximum speed of 14 mph. It is powered by a 54v4/8ah lithium rechargeable battery that provides for up to 40 minutes of continuous use. The go kart is a wheeled toy designed for the amusement of children 8 years of age and older.
The applicable subheading for the lithium battery powered electric go kart will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” 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 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