CLA-2-87:S:N:N1:811825 101
Ms. JoAnn Johnston
Great Lakes Customs Brokerage, Inc.
85 River Rock Dr.
#202
Buffalo, NY 14207
RE: The tariff classification of an automotive electronic golf
caddy from Great Britain and Canada.
Dear Ms. Johnston:
In your letter dated June 8, 1995 you requested a tariff
classification ruling.
The item concerned is the Lectronic Kaddy; an aluminum cart
with one vertical shaft, topped by a grip-fitted horizontal
handle for steering, which forks into a horizontal shaft at the
bottom with a wheel at either end. At the intersection of the
vertical and horizontal shafts is an electric battery which is
attached to one or two electronic gear motors (depending on
model) that are located to the right or left of the battery on
the horizontal shaft of the "Kaddy". On the horizontal handle of
models 9462 and 9463 is a computerized control panel to direct
the movement of the "Kaddy"; model 9462 is manually-programmable
whereas model 9463 is remotely-programmable. The "Kaddy" is
capable of traveling 7000 yards between battery recharges, can
reach a top-speed of 8 mph and has a turning radius approximately
equal to it's length.
Section XVII, heading 8704, HTSUSA, provides for motor
vehicles for the transport of goods. Webster's New World
Dictionary, Third College Edition, Page 1479, defines vehicle as
"any device or contrivance for carrying or conveying persons or
objects, esp. over land or in space, as automobiles, bicycles,
sleds, spacecraft, etc.". The Lectronic Kaddy is clearly a
device for carrying objects over land; i.e. carrying golf clubs
over a golf course.
Per the same dictionary, Page 581, the definition of "goods"
is "1. moveable personal property 2. merchandise, wares". Golf
clubs are "goods" since they are moveable personal property.
The applicable subheading for the Lectonic Kaddy 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. Please
see rulings HQ 082742, dated August 4, 1989, and NY 826074, dated
November 24,1987, which held a similar motorized golf cart to be
classifiable in this provision.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport