CLA-2-87:OT:RR:NC:N2:201
Mr. Richard P. Bickerton
Savest Pty. Ltd.
4 Katoomba Road
Beaumont, 91977
Australia
RE: The tariff classification of single-axle tractor from China
Dear Mr. Bickerton:
In your letter dated September 25, 2020, you requested a tariff classification ruling.
The item under consideration has been identified as a 12V electrical remote controlled jockey wheel, which you state is designed in Australia and manufactured in China.
The device weights 48 lbs., is self-propelled by a small electric motor and controlled by a hand held remote control. The jockey wheel is not powered by a battery, but rather via an electrical cable connected to an external12V source such as a car battery. It assists in moving boat trailers and RVs into areas that are inaccessible by a tow vehicle. It can also aid a person who lacks the skill in reversing.
The device connects to the chassis frame of a boat trailer or RV travel trailer near the hitch that usually connects to the tow vehicle. The wheel rotates 180 degrees and is capable of going forward and reverse. You state that this unit is designed to move up to 7,700 lbs.
The applicable subheading for the jockey wheel single-axle tractor will be 8701.10.0100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tractors (other than tractors of heading 8709): Single axle tractors”. The rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8701.10.0100, HTSUS, unless specifically excluded, are subject to an 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 8701.10.0100, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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