CLA-2-87:OT:RR:E:NC:N1:101
Paul L. Meyer, Compliance Manager
Masterpiece International, Ltd.
615 N Nash Street, # 300
El Segundo, CA 90245-2851
RE: The tariff classification of a motorcycle from the United Kingdom
Dear Mr. Meyer,
In your letter dated April 23, 2009, you requested a tariff classification ruling on behalf of your client, Martin Conquest, Ltd of Cheshire, England.
The item under consideration is identified as "The Conquest", a three-wheeled, gasoline-powered vehicle with a 1130 cc, 2-cylinder, spark-ignition internal combustion piston engine that is designed for use by the physically handicapped (specifically wheelchair bound). The vehicle, which makes use of the front of a standard BMW R 1200R motorbike fitted into a frame with two rear alloy wheels, resembles a motorcycle tricycle, but is specially designed with a remotely controlled automatic raising and lowering access ramp between the two rear wheels that enables a wheelchair user to roll into the cockpit using grab rails to pull, if necessary. The wheelchair is then secured in a locking system. The disabled person drives and controls the vehicle from their wheelchair. As per your attached photos and literature, it is apparent that the vehicle is specifically designed to be driven/ridden by a wheelchair bound person and would not be sensible or safe for general public use or for a non-wheelchair bound person to drive or ride
The applicable classification subheading for The Conquest will be 8711.50.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motorcycles … and cycles fitted with an auxiliary motor, with or without side-cars … : With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cc: Exceeding 970 cc”. The rate of duty will be 2.4%.
In addition, you requested consideration for preferential treatment under HTSUS heading 9817.
We consider the very extensive and expensive modifications and additions that are necessary for its use by the wheel-chair bound make it highly unlikely that it would be converted back to an “ordinary” BMW motorbike or that it would be used routinely by someone with an acute or transient disability, as opposed to a permanent or chronic one.
Per the website, news.bbc.co.uk/1/hi/technology/4665489.stm, the BBC reported, in July, 2005, that it “was on show at the Mobility Roadshow, an exhibition of products for people with mobility impairments…” and that “has been developed with assistance from the National Association for Bikers with a Disability (NABD)…”
Therefore, regarding your claim of duty free treatment under HTSUS 9817.00.96, we agree that a secondary classification of 9817.00.96 will apply, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped, free of duty and user fees (if any), if all applicable entry requirements are met including the filing with the Customs port of entry of the U.S. Department of Commerce form ITA-362P. Note that this classification has no effect on any quota, visa, or restricted merchandise requirements.
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 classification heading 8711.50.0060, contact National Import Specialist Richard Laman at 646-733-3017. If you have any questions regarding classification heading 9817.00.96, contact National Import Specialist J. Sheridan at 646-733-3012.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division