CLA-2-87:OT:RR:NC:N2:201
Robert Simmons
A1 Worldwide Logistics, Inc.
1035 NE 125th St., Suite 320 Miami, FL 33161
RE: The tariff classification of Stand-up All-Terrain Vehicle from China
Dear Mr. Simmons:
In your letter dated June 27, 2024, you requested a tariff classification ruling on behalf of Quadmia 4, LLC.
The item under consideration has been identified as the “Mia Four”, a four (4) wheeled standup electric vehicle equipped with a handle for stability and ease of steering.
You state that the Mia Four possesses the following technical specifications:
Motor: 3600W peak BLDC dual hub motor
Climbing Grade: 20 degrees, subject to rider weight and state of charge
Top Speed: 25 mph (40+ km/h), depending on rider weight, road conditions, battery charge, and ambient temperature
Braking System: Specialized front and rear dual hydraulic disc brakes with 5.5-inch (140 mm) discs
Dimensions: Width - 27.48 inches, Length - 49 inches, Height - 46.85 inches, Folded Height - 17.7 inches
Lighting: Dual LED headlight with integrated taillight and brake light
Wheels: 15-inch indoor/outdoor tires
Max Distance: 50 miles (80 km), varying with rider weight and road conditions
Battery: 100% electric, removable, 60V - 25Ah, swappable, with optional 35Ah battery
Optional Accessories: Seat post and saddle, rear carrier, golf bag carrier, trailer hitch, utility box mount, mobility chair, bike chair
In your request you suggest classification of the Mia Four under subheading 8711.60.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, “Motorcycles (including mopeds) and cycles fitted with an auxiliary motor,…: With electric motor for propulsion: Of an output not exceeding 250 W.” We disagree.
Although you provided many examples of various electric scooters classified in 8711, this vehicle is different from the cited rulings because it is, according to the information provided, as well as the website MIA FOUR | MiaDynamics.com, designed not only for daily commuting, but for use on farms, indoor/outdoor security patrol, off-road trail riding, agriculture, and the like. With a 25mph top speed, a maximum range of 50-miles, and a maximum recommended load of 300lbs it is more aptly defined as a stand-up All-Terrain Vehicle (ATV), rather than a scooter.
The applicable subheading for the Mia Four will be 8703.80.2000, HTSUS, which provides for “Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: Other vehicles, with only electric motors for propulsion: With an EPA-rated range not exceeding 250 miles: New.” The rate of duty will be 2.5% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8703.80.2000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8703.80.2000, 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 at https://hts.usitc.gov/.
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 Matthew Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division