CLA-2-87:OT:RR:NC:N2:201
Jones Y Ho
C-Techone
5F, NO. 665, Zhongzheng Rd.
Xinzhuang District
New Taipei City
Taiwan
RE: The tariff classification of an electric cargo scooter from Taiwan
Dear Mr. Ho.
In your letter dated June 24, 2024, you requested a tariff classification ruling.
The item under consideration has been identified as the OOLO SCOOCAGO three-wheeled electric cargo scooter. The SCOOCAGO is equipped with two front wheels and one rear wheel, powered by a 500W electric motor.
The SCOOCAGO has a top speed of 15.5mph, a maximum range of 31 miles, and a maximum payload of 440 pounds. According to the OOLO website, oolomobility.com, a front-mounted cargo basket, also referred to as a Modular Smart Tray, is imported with a 3-in-1 convertible bag that serves as a liner for the basket. This reversible basket secures crates and bags in its upper position, while the lower position safely straps oversized cargo. You state that this dual-mode smart tray transforms into a flexible load bearer, capable of conveying fragile objects or bulky cargo.
In your request you state that the SCOOCAGO is designed for small business owners, couriers, delivery drivers, vendors, and food stall operators.
The applicable subheading for the SCOOCAGO three-wheeled electric cargo scooter 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.
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