CLA-2-87:OT:RR:NC:N1:101
Kevin R. Carlson, Process Pro
John Deere
3400 80th Street, SWOB 1st Floor
Moline, IL 61265
RE: The tariff classification of a recreational utility vehicle from an unspecified country
Dear Mr. Carlson,
In your letter dated December 5, 2012, you requested a tariff classification.
The item being considered is a “John Deere Gator Recreational Utility Vehicle”. (Series RSX850i). You state that these vehicles have four (4) cycle engines which produce 62 horsepower. They measure 119 inches long with a wheelbase of 77 inches and weigh approximately 1,360 pounds.
In your ruling request, you suggested classification in heading 8709.19.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Work trucks… , of the type used in factories, warehouses, dock areas or airports for short distance transportation of goods; …Vehicles:…Other…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 ... .”
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. The ENs to 87.09 states that this heading covers a group of self-propelled vehicles of the types used in factories, warehouses, dock areas or airports for the short distance transport of various loads (goods or containers) or, on railway station platforms, to haul small trailers. The main features common to the vehicles of this heading which generally distinguish them from the vehicles of heading 87.03 may be summarized as follows:
1) Their construction and, as a rule, their special design features, make them unsuitable for the transport of passengers …
2) Their top speed when laden is generally not more than 30 to 35 km/h.
The RSX850i Series of John Deere Gator Recreational Utility Vehicles are excluded from classification in heading 8709 as per the Explanatory Notes. In addition, as your own website states, the Gator RSX850i is a recreational utility vehicle and has a top speed of 53 miles per hour (85.29 km/h).
The applicable classification subheading of the RSX850i Series of John Deere Gator Recreational Utility Vehicles will be 8703.21.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, "Motor vehicles…designed for the transport of persons … : Other vehicles, …: Of a cylinder capacity not exceeding 1,000 cc … Other.” The general rate of duty will be 2.5%.
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 Matthew Sullivan at 646-733-3013.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division