CLA-2-87:OT:RR:NC:N2:201
Srinivas Jasti
Lavender Lanes LLC
300 Gradys Rd McMinnville, TN 37110
RE: The tariff classification of electric vehicles from India
Dear Mr. Jasti:
In your letter dated June 5, 2024, you requested a tariff classification ruling.
The first item has been identified as a 2024 classic model Piaggio Ape which you state has been modified/converted into a beverage dispensing marketing prop with the internal combustion engine having been completely removed and retrofitted with a 3kw electric motor. The Ape is 134 inches in length, 59 inches in width, 66 inches in height, and weighs 2,028 lbs. You state that the Ape will travel within a small property premises or very short distances on a trailer to be stationed/displayed at an event. The electric motor is utilized only for adjusting the position of the 3-wheeler at the event and that it will not be driven on public roads.
The second item has been identified as a used 2022 classic model Piaggio Ape which you state has been modified/converted into a beverage dispensing marketing prop with the internal combustion engine having been completely removed and retrofitted with a 3kw electric motor. The Ape is 134 inches in length, 59 inches in width, 66 inches in height, and weighs 2,028 lbs. You state that the Ape will travel within a small property premises or very short distances on a trailer to be stationed/displayed at an event. The electric motor is utilized only for adjusting the position of the 3-wheeler at the event and that it will not be driven on public roads.
The classification of a motor vehicle is not affected by operations which are carried out after assembling all parts into a complete motor vehicle, such as: vehicle identification number fixation, brake system charging and bleeding air from brakes, charging of the steering booster system (power steering) and cooling and conditioning systems, headlights regulation, wheel geometry regulation (alignment) and regulation of brakes. This includes classification by the application of General Interpretative Rule 2(a).
An incomplete or unfinished vehicle, whether or not assembled, is classified as the corresponding complete or finished vehicle provided it has the essential character of the latter, as for example:
(B) A motor vehicle not equipped with its engine or with its interior fittings.
Please note that, while you state that you cannot drive the Ape on public roads, and that it will be trailer-transported from location to location, it was originally equipped with an internal-combustion engine and was capable of propulsion. Despite the removal of the engine, it is still identifiable as a Piaggio Ape, a motor vehicle for the transportation of cargo.
The applicable subheading for the 2024 and used 2022 classic model Piaggio Ape beverage dispensing marketing prop 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.
The third item has been identified as a HEM/OSONI Auto Mobility branded go-cart with a 3kw electric motor. The go-cart is a 4-wheeled vehicle with a rear mounted electric battery. The go-kart measures 6.5 feet in length, 4 feet in width and weighs 190 lbs. In your request, you state that the go-cart will not be used on any public roads but rather on private property or off-road.
The applicable subheading for the HEM/OSONI Auto Mobility branded go-cart will be 8703.90.0100, 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 vehicles, with only electric motors for propulsion: Other. The rate of duty will be 2.5% ad valorem.
Please note, this classification has no effect on the importability of any vehicle or vehicle parts/accessories deemed restricted; this includes motor vehicles not conforming to Federal Safety and Emission Standards. Any questions regarding the importation of these vehicles and/or parts may be directed to the National Highway Traffic Safety Administration (NHTSA) at 888-327-4236 and/or the Environmental Protection Agency (EPA) at 202-272-0167.
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/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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