CLA-2-87:OT:RR:NC:N2:101
David Guild
The Combat Zone
16 Glennmary Lane
Richmond Hill, GA 31324
RE: The tariff classification of mini tracked vehicles from the United Kingdom
Dear Mr. Guild:
In your letter dated July 28, 2017 you requested a tariff classification ruling.
The item under consideration has been identified as the “Scorpion Mk3 Mini Tank” and “Armadillo Mk3”.
The “Scorpion” is shaped like a small tank, while the “Armadillo” shares the same tracked drive system, but resembles a small one seat crawler. In the literature you provided, you state that both vehicles are powered by a Briggs & Stratton Intek Series 4 175 500cc gas engine. You state that you intend to import these vehicles, which are suitable for children and adults, from the United Kingdom for the purpose of renting at an outdoor entertainment centers.
The “Scorpion Mk3”, while having the appearance of a mini tank, at the time of import has no weapon system of any description, only a dummy tank cannon. Although, it should be noted that, according to your website, http://www.paintballbattletanks.com/scorpion-mini-tank.html, the turret barrel will support a paintball or laser gun.
You state that each unit weighs approximately 1100lbs, measures 83" x 45" x 54", and are made of glass fiber.
In your ruling you state that you believe these products are correctly classified under 8703.21. We disagree.
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 8703.21 states:
“This heading covers motor vehicles of various types (including amphibious motor vehicles) designed for the transport of persons; it does not, however, cover the motor vehicles of heading 87.02. The vehicles of this heading may have any type of motor (internal combustion piston engine, electric motor, gas turbine, combination of an internal combustion piston engine and one or more electric motors, etc.).
The heading includes:
Vehicles specially designed for travelling on snow; golf cars and similar vehicles.
(b) Golf cars and similar vehicles.”
It is the opinion of this office that these vehicles, which are built on the same motorized base, are not designed to be used on public roads, unlike the vehicles traditionally classified in HTS 8703.21. Moreover, the body shell of the vehicles, which you state are constructed of glass-fiber, is consistent with other “similar vehicles” that are classified in HTS 8703.10.
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 ... .”
General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.” Subheading 8703.10 provides for, “Motor cars and other motor vehicles principally designed for the transport of persons…, including station wagons and racing cars: Vehicles specially designed for traveling on snow; golf carts and similar vehicles”.
The applicable classification subheading for the both the “Scorpion Mk3 Mini Tank” and Armadillo Mk3” will be 8703.10.5060, HTSUS, which provides for “Motor cars and other motor vehicles principally designed for the transport of persons … , including station wagons and racing cars: Vehicles specially designed for traveling on snow; golf carts and similar vehicles: Other: Other.” 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 HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division