CLA-2-87:OT:RR:NC:N2:201
Mark Baxa
FerniaCreek Global Supply Chain Consulting Group
2208 Missouri Blvd, Suite 102 Jefferson City, MO 65109
RE: The tariff classification of electric passenger and cargo vehicles from China
Dear Mr. Baxa:
In your letter dated August 15, 2024, you requested a tariff classification ruling on behalf of your client, Chervon North America, located in Naperville, Illinois.
The items under consideration have been identified as four (4) models of electric vehicles designed either for the transportation of people, or cargo.
The first configuration, Model Number 62002-A, is an electric cart with rear seats (top speed 19.9 mph). You included documents that provide additional details on this configuration, including product photographs. The cart possesses the following features:
Four wheels and tires
Rear-wheel drive
Operated through a steering wheel
Non-straddle seat
Lithium-Ion battery-powered
Foldable rear seats
Unladen weight of less than 1,600 pounds
Maximum rated payload capacity of 1,200 lbs.
Maximum gross vehicle weight (GVW) of 3,000 lbs.
Designed to carry not more than four persons, including the driver
Equipped with safety kits: windshield, seat belts, turn signals, headlamps, brake lights, horn, mirrors, reflex reflectors, off-road tires, odometer, and a vehicle identification number (VIN)
Rated power of electric motor: 5000 watts
Battery system: 56v voltage, (6) Lithium-Ion battery packs
Estimated maximum range: 30 miles per charge
Overall size: Length 122” x Width 53” x Height 75”
Tire size: 23 x 10.5-14, Aluminum rims, off-road tread
The second configuration, Model Number 62002-B, is a personal utility cart with rear dump cargo (top speed 19.9 mph). You included documents that provide additional details on this configuration, including product photographs. The cart possesses the following features:
Four wheels and tires
Rear-wheel drive
Operated through a steering wheel
Non-straddle seat
Lithium-Ion battery-powered
Designed to be operated at not more than 19.9 mph
Rear dump cargo configuration
Unladen weight of less than 1,600 lbs.
Maximum rated payload capacity of 1,200 lbs.
Maximum gross vehicle weight (GVW) of 3,000 lbs.
Designed to carry not more than two persons, including the driver
Equipped with safety kits: windshield, seat belts, turn signals, headlamps, brake lights, horn, mirrors, reflex reflectors, off-road tires, odometer, and a vehicle identification number (VIN)
Rated power of electric motor: 5000 watts
Battery system: 56v voltage, (6) Lithium-Ion battery packs
Estimated maximum range: 30 miles per charge
Charging port: 120v voltage
Tire size: 23 x 10.5-14, Aluminum rims, off-road tread
Ground clearance: 6.5”-7”
Wheelbase: 68”
Rear dump cargo size: Length 32” x Width 48” x Height 11”
Rear dump cargo capacity: less than 500 pounds
The third configuration, Model Number 62002-C, is a personal cart with rear seats (top speed 24.9 mph). You included documents that provide additional details on this configuration, including product photographs. The cart possesses the following features:
Four wheels and tires
Rear-wheel drive
Operated through a steering wheel
Non-straddle seat
Lithium-Ion battery-powered
Designed to be operated at not more than 24.9 mph
Foldable rear seats
Unladen weight of less than 1,600 lbs.
Maximum rated payload capacity of 1,200 lbs.
Maximum gross vehicle weight (GVW) of 3,000 lbs,
Designed to carry not more than four persons, including the driver
Equipped with safety kits: windshield, seat belts, turn signals, headlamps, brake lights, horn, mirrors, reflex reflectors, off-road tires, odometer, and a vehicle identification number (VIN)
Rated power of electric motor: 5000 watts
Battery system: 56v voltage, (6) Lithium-Ion battery packs
Estimated maximum range: 30 miles per charge
Charging port: 120v voltage
Overall size: Length 122” x Width 53” x Height 75”
Tire size: 23 x 10.5-14, Aluminum rims, off-road tread
Ground clearance: 6.5”-7”
Wheelbase: 68”
Max slope: less than 25%
The fourth configuration, Model Number 62002-D, is a personal utility cart with rear dump cargo (Top speed 24.9 mph). You included documents that provide additional details on this configuration, including product photographs. The cart possesses the following features:
Four wheels and tires
Rear-wheel drive
Operated through a steering wheel
Non-straddle seat
Lithium-Ion battery-powered
Designed to be operated at not more than 24.9 mph
Rear dump cargo configuration
Unladen weight of less than 1,600 lbs.
Maximum rated payload capacity of 1,200 lbs.
Maximum gross vehicle weight (GVW) of 3,000 lbs.
Designed to carry not more than two persons, including the driver
Equipped with safety kits: windshield, seat belts, turn signals, headlamps, brake lights, horn, mirrors, reflex reflectors, off-road tires, odometer, and a vehicle identification number (VIN)
Rated power of electric motor: 5000 watts
Battery system: 56v voltage, (6) Lithium-Ion battery packs
Estimated maximum range: 30 miles per charge
Charging port: 120v voltage
Overall size: Length 114” x Width 53” x Height 75”
Tire size: 23 x 10.5-14, Aluminum rims, off-road tread
Ground clearance: 6.5”-7”
Wheelbase: 68”
Max weight capacity: less than 1000 pounds
Max slope: less than 25%
Rear dump cargo size: Length 32” x Width 48” x Height 11”
Rear dump cargo capacity: less than 500 pounds
You state in your request that each of the four versions are manufactured from a combination of plastic, metal, rubber parts (tires), and a DC electric motor with fixed space for six (6) connected 56-volt lithium-ion batteries. In additional, in your request you state that none of these vehicles is certified as either a Low-Speed Vehicle (LSV) under 49 CFR Part 500 or meets the Recreational Off-Highway Vehicle Association (ROHVA) standards to be considered a recreational vehicle.
The applicable subheading for the two (2) personal carts, Model Number 62002-A and Model Number 62002-C, 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 than those of heading 8702), including station wagons and racing cars: Other vehicles, with only electric motors for propulsion: Other”. The rate of duty will be 2.5% ad valorem.
The applicable subheading for the two (2) utility carts, Model Number 62002-B and Model Number 62002-D, will be 8704.60.0000, 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 8703.90.0100 and 8704.60.0000, 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 and 9903.88.02, in addition to subheading 8703.90.0100 and 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 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