CLA-2-87:OT:RR:NC:N2:201
Jaime Salazar
JSJ International CHB
4415 State Highway 359, Suite 3
Laredo TX 78043
RE: The tariff classification of a mini electric train and cars from Mexico
Dear Mr. Salazar:
In your letter dated June 9, 2021 you requested a tariff classification ruling on behalf of your client, Kiddos Chu Chu, located in Los Angeles, California.
The items under consideration have been identified as an electric tractor in the shape of a miniature red and black steam locomotive, which you state pulls four (4) miniature train cars capable of holding 30 children, or 24 adults and children.
The first item, the tractor portion is 37 inches wide, 104 inches in length, and 66 inches high. The tractor weighs 1,433 lbs. and, per your submission, has a top operational speed of between 2.5-3.7 mph.
The second group of items is described as train cars used to transport people around a park, or other location. The cars are shaped like a single “coal car”, two (2) “passenger cars”, and a “caboose”. The cars are 37 inches wide, with a total weight of all four (4) cars being 1,322 lbs., and have a total cargo capacity of 3,527 lbs. The “coal car” is 47 inches in length, the “passenger cars” are 56 inches in length, and the “caboose” is 60 inches in length.
In your request you suggest classification in 8701.93.5000, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. According to the information you provided, the tractor is rated at 10hp, which translates to 7.35kW.
In addition, you query whether classification as fairground amusements under subheading 9508.90.0000, HTSUS, would be more appropriate. Again, we disagree. As described in the request, these products will be used for the transport of people. Therefore, consistent with NY F84573, the merchandise is excluded from classification in heading 9508 in accordance with Explanatory Note 9508 (1)(b) which excludes tractors and other transport vehicles, including trailers, other than those specially designed for and forming part of fairground amusements.
The applicable subheading for the miniature electric train will be 8701.91.5000, HTSUS, which provides for “Tractors…: Other, of an engine power: Not exceeding 18kW: Other. The general rate of duty will be Free.
The applicable subheading for the four (4) cars used with the miniature electric train will be 8716.40.0000, HTSUS, which provides for “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Other trailers and semi-trailers.” The general rate of duty will be Free.
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