CLA-2-87:OT:RR:NC:N2:201
Lea M. Ford
DF Young Inc.
504 McCormick Drive, Suite K
Glen Burnie, MD 21061
RE: The tariff classification of all electric vehicles from China
Dear Ms. Ford:
In your letter dated August 21, 2018 you requested a tariff classification ruling on behalf of your client, Green 4 U Inc., located in Braselton, Georgia..
The items under consideration have been identified as three (3) models of all electric passenger vehicles, the "Durabl FW Surge C", the "Henrey A1 Surge", and the "Henrey Kingcar Surge S".
In your request you state that all models are manufactured by Beijing Henrey Automobile Technology Co., Ltd. All 3 of the models have a maximum speed of 25 miles per hour and run on six (6) maintenance free lead acid batteries with room for four (4) passengers.
The information provided shows that the vehicles as imported have the essential character of a car but are lacking the power train and lighting system. You state that upon entry through the port of Savannah, the vehicles will be transported to the Green 4 U facility in Braselton, Georgia to have the power train and lighting systems installed.
Finally, you state that all equipment subject to NHTSA requirements will be certified (i.e., windshield, seat belts, tires) at the time of import. While not a factor in classification, the vehicles have been granted an EPA exemption due to the maximum low speed of the vehicle.
The applicable subheading for the three (3) models of Green 4 U all electric vehicles will be 8703.80.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor cars and other motor vehicles principally designed for the transport of persons…including station wagons and racing cars: Other vehicles, with only electric motors for propulsion. The rate of duty will be 2.5% ad valorem.
Please note that effective July 6, 2018, the Office of the United States Trade Representative imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. For additional information see “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01 and classified in one of the subheadings enumerated in U.S. note 20(b) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by subheading 9903.88.01.
Products of China classified under subheading 8703.80.0000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8703.80.0000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 the 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