CLA-2-87:OT:RR:NC:N1:101
Jack Lairsen
Jarar Rental and Leasing, LLC
12355 Meadow Lake
Houston, TX 77077-5936
RE: The tariff classification of an electrically-powered wheel assembly from China
Dear Mr. Lairsen,
In your letter dated August 21, 2010, you requested a tariff classification ruling.
The item under consideration has been identified as a prepackaged, preassembled, wheeled Electric Motor Assembly Kit for scooters or other motorized applications. You state that the assembly includes the motor, wheels, brake caliper, chain, axle and controls.
In your ruling request, you suggest classification of the electric motor assemblies in subheading 8714.19.0000 of the Harmonized Tariff Schedule of the United States (HTSUS); this tariff number does not exist in the current edition of the HTSUS.
The applicable classification subheading for the wheeled Electric Motor Assembly Kit if used as part of a motor vehicle for the transportation of persons or goods will be 8708.99.8180, HTSUS, which provides for “Parts … of … motor vehicles … : Other parts … : Other: Other: Other: Other: Other: Other”. The rate of duty will be 2.5%.
The applicable classification subheading for the wheeled Electric Motor Assembly Kit if used as part of a motorcycle will be 8714.19.0060, which provides for “Parts … of [motorcycles]: Of motorcycles: Other: Other”. The rate of duty will be Free.
The applicable classification subheading for the wheeled Electric Motor Assembly Kit if used as part of a cycle other than a motorcycle or moped will be 8714.99.8000, which provides for “Parts … of [cycles other than motorcycles or mopeds]: Other: Other: Other”. The rate of duty will be 10%.
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