CLA-2-87:RR:NC:N1:101 L88976
Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 South Broad Street
Philadelphia, PA 19112-1404
RE: The tariff classification of Electric Golf Carts from China
Dear Mr. Hoffacker:
In your letter dated November 21, 2005 you requested a tariff classification ruling on behalf of Northeast Trading International Ltd of Lancaster PA.
The item is a single person golf cart that is designed specifically for carrying a golf bag. A person would sit down on the 3 wheeled cart to be driven only on a golf course. The seat and handle bars fold down to allow this to be placed in car trunk. It is model MDL E500.
The applicable subheading for the electric golf cart will be 8703.10.5030, Harmonized Tariff Schedule of the United States (HTS), 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: Vehicles specially designed for traveling on snow: golf carts and similar vehicles: Other: Golf carts. The rate of duty will be 2.5 percent.
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 http://www.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 Robert DeSoucey at 646-733-3008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division