CLA-2-87:OT:RR:NC:N2:201
Jose M. Villegas
OPES International, LLC.
66 Samana Drive
Miami, FL 33133
RE: The tariff classification of electric garden/utility cart from China
Dear Mr. Villegas:
In your letter dated July 17, 2022, you requested a tariff classification ruling.
The item under consideration has been identified as the Easy Cart. The Easy Cart is a 4-wheel cart which you state is used for the short distance of transport of goods in warehouses, farms, gardens, factories, parks, beaches, etc. You state that the cart can be either electrically self-propelled or human propelled. The vehicle is made of steel and has a vehicle weight of around 200 lbs. It has a loading capacity of around 500 lbs. It is equipped with two (2) motors of 750W each, which are powered by a rechargeable lithium-ion battery. The handle, which the user can pull the cart, is equipped with the controls that allows for self-propulsion. You state that you intend to import the cart as a completely built unit from China.
The applicable subheading for the garden/utility cart will be 8704.60.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor vehicles for the transport of goods: Other, with only electric motor for propulsion”. The rate of duty will be 25% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8704.60.0000, HTSUS, unless specifically excluded, are subject to an additional 25% ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 8704.60.0000, 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, including information on exclusions and their effective dates, 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