CLA-2-87:S:N:N1:101-875190
Mr. Michael J. Shea
M.J. Shea & Co., Inc.
2011 Cross Beam Drive
Charlotte, NC 28217
RE: The tariff classification of a motorized golf cart from the
United Kingdom
Dear Mr. Shea:
In your letter dated June 2, 1992, on behalf of Golfcraft,
Inc., Matthews, NC, you requested a tariff classification ruling.
You have submitted a descriptive brochure.
The imported product is a motorized golf cart that is
constructed of plastic and aluminum. The cart consists of a
rechargeable electric motor, an axle, two wheels, and a frame
with a handlebar. The controls that operate the golf cart are
located just below the handlebar. The golf bag (that carries the
golf clubs and accessories) fits on the frame.
You believe the motorized golf cart should be classified in
subheading 8709.11.0060, HTS, which provides for other works
trucks, electrical. However, the golf cart is not of the type
used in factories, warehouses,
dock areas or airports for short distance transport of goods.
Therefore, subheading 8709.11.0060, HTS, is not applicable in
this instance.
The applicable subheading for the motorized golf cart will
be 8704.90.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other motor vehicles for the transport
of goods. The rate of duty will be 8.5 percent ad valorem. If
the motorized golf cart is valued at $1,000 or more, the duty
will be 25 percent ad valorem under subheading 9903.87.00, HTS.
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