CLA-2-87:OT:RR:NC:N2:201
Shakeel Jiva
Super Powersports Distributors, LLC.
1818 North Taylor Road, Suite 427 Little Rock, AR 72207
RE: The tariff classification of an electric vehicle from China
Dear Shakeel Jiva:
In your letter dated June 1, 2023, you requested a tariff classification ruling of a four (4) wheel electric vehicle for seniors.
You state in your request that the four (4) wheel electric vehicle (Model MF-V8) has a 60V 20Ah lead gel battery capacity, a 800W motor, a maximum speed of 19 to 23 mph, a range per change of 37 to 49 miles, and a charging time of 6 to 8 hours. It is constructed of high carbon steel, has an LED headlight, an electronic braking system, and a rear suspension system. According to the provided photographs, it seats one (1) person, is open on the sides and back, has a roof covering, and a windshield in the front. Although in your request you refer to this vehicle as an “electric mobility scooter,” it more closely resembles a motor vehicle, rather than a “scooter”.
The applicable subheading for the four (4) wheel electric vehicle (Model MF-V8) will be 8703.80.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: Other vehicles, with only electric motors for propulsion: With an EPA-rated range not exceeding 250 miles: New.” The general rate of duty will be 2.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8703.80.0020, 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 8703.80.0020, 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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Matthew Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division