CLA-2-87:RR:NC:N1:101
Robert Howard English
Shadöw System©
P.O. Box 773, Falls Station
Niagara Falls, NY 14303-0773
RE: The tariff classification of snowmobiles from an unspecified country
Dear Mr. English,
In your letter dated September 7, 2007, you requested a tariff classification ruling.
The items concerned are three (3) models of snowmobiles, which you have identified as “Hawk Jr.”, “Hawk Jr. X” and the “Top Gun”. You state in your Ruling Request that all three will be imported into the US from Canada.
The Hawk Jr. is a 60 cc snowmobile designed for recreational use.
The Hawk Jr. X is a 120 cc snowmobile designed for recreational use and will have a Homeland Security variant.
The Top Gun is an 800 cc snowmobile designed for recreational use and will have a Homeland Security variant.
The applicable classification subheading for the Hawk Jr., Hawk Jr. X and Top Gun will be 8703.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…other motor vehicles principally designed for the transport of persons …: Vehicles specially designed for traveling on snow…: Vehicles specially designed for traveling on snow”. The rate of duty will be 2.5%.
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