CLA-2-87:OT:RR:NC:N2:201
Reka Aleva
Tier Mobility SE
c/o WeWork
Eichhornstrasse 3
10785, Berlin
Germany
RE: The tariff classification of e-scooter parts from China
Dear Reka Aleva:
In your letter dated May 5, 2022, you requested a tariff classification ruling.
The items under consideration have been identified as the following seven (7) e-scooter parts: Front Fork; Brake Lever (Left); Brake Lever (Right); Drum Brake (Front); Drum Brake (Rear); Wheel and Handlebar.
The Front Fork is painted and used for the repair and maintenance of non-foldable e-scooters. It supports and distributes the weight of an adult up to 100 kilograms (kg) while standing on the vehicle. The Brake Levers (Left and Right) are mounted to the handlebars. When the rider pulls the lever, the e-scooter brakes.
The Drum Brakes (Front and Rear) are operated with friction derived from pulling the Brake Levers. The Wheel is a set of a non-pneumatic tires with alloy wheels. The Handlebar provides stability and steering for the rider.
You also stated that any items imported separately, and not attached to the Handlebar at the time of
importation, (ie: bell, throttle, brake levers and phone holder and charger) will be classified separately.
The applicable subheading for the Wheel will be 8714.10.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of vehicles of heading 8711 to 8713: Of motorcycles (including mopeds): Wheels.” The general rate of duty will be Free.
The applicable subheading for the Front Fork; Brake Lever (Left); Brake Lever (Right); Drum Brake (Front); Drum Brake (Rear) and Handlebar will be 8714.10.0050, HTSUS, which provides for “Parts and accessories of vehicles of Heading 8711 to 8713: Of motorcycles (including mopeds): Other.” The general rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8714.10.0020 and 8714.10.0050, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.
At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 8714.10.0020 and 8714.10.0050, 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 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