CLA-2-87:RR:NC:N1:101
Mike Bartlett
American Shipping Company Inc.
400 Oceangate, Suite 1106
Long Beach, CA 90802-1106
RE: The tariff classification of a motor vehicle from China
Dear Mr. Bartlett,
In your letter dated August 29, 2007, you requested a tariff classification ruling on behalf of Miles Automotive, Inc. of Santa Monica, California. There was no sample submitted with this Ruling Request.
The item concerned is an Electric Truck identified as Model ZX40ST.
The ZX40ST is powered by six 12-Volt batteries which produce 11 kilowatts of energy and 8.445 hp. It has a maximum payload weight of 3,000 lbs., is equipped with a cargo bed, a tailgate and 2-seated full cab, will attain a maximum speed of 25 mph and measures 12 feet in length, 4 foot 11 inches in width, and 5 foot 11 inches in height. The turning radius of the ZX40ST is 33.4 feet.
In your Request, you propose classification of Model ZX40ST in subheading 8709.11.0030 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for “Work trucks, self propelled…: Vehicles: Electrical: Operator riding”.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states, “ ... classification shall be determined according to the terms of the headings ... ".
General Note 3. (h) (vi) to the HTSUS states, “ ... a reference to “headings” encompasses subheadings indented thereunder.” Subheading 8704.90 of the HTSUS provides for "Motor vehicles for the transport of goods: Other".
The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs. EN 87.09 states, “The main features common to the vehicles of this heading which generally distinguish then from the vehicles of heading…87.04 may be summarised (sic) as follows:
(1) Their construction…make(s) them unsuitable for the transport of passengers or for the transport of goods by road or other public ways.
(3) Their turning radius is approximately equal to the length of the vehicle itself.”
From the information provided in your Request, Model ZX40ST does not meet these two requirements needed for classification under HTSUS heading 8709.
The applicable classification subheading for the Electric Truck (Model ZX40ST) will be 8704.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor vehicles for the transport of goods: Other”. The rate of duty will be 25%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.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 Richard Laman at 646-733-3017.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division