CLA-2-87:OT:RR:NC:N1:101
Dimitri Miltiades, Customs Specialist
JCB Inc.
2000 Bamford Blvd.
Pooler, GA 31322-9504
RE: The tariff classification of an off-road vehicle from China
Dear Mr. Miltiades,
In your letter dated October 25, 2010, you requested a tariff classification ruling.
The item under consideration has been identified as the Workman 800 Utility Vehicle. The Workman 800 is a four-wheeled, self-propelled vehicle that is used to haul materials in factories, warehouses, golf courses and sports fields. It is powered by a 3-cylinder, 20-horsepower diesel engine with a top speed of 25 mph. You state in your request that the Workman 800 has a 3-gear belt-drive, CVT transmission, rack and pinion steering and front and rear disc brakes. In addition, you state that the Workman 800 has a payload capacity of 400 kg which can be manually dumped by the operator.
The applicable classification subheading for the Workman 800 Utility Vehicle will be 8704.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor vehicles for the transport of goods: Other, with compression-ignition internal combustion
piston engine (diesel or semi-diesel): G.V.W. not exceeding 5 metric tons.” 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