CLA-2-87:OT:RR:NC:N2:201
Tyler Reagan
Exports.com, LLC
720 E Palmetto Park Rd Boca Raton, FL 33432
RE: The tariff classification of Daihatsu Mini Trucks from Japan
Dear Mr. Reagan:
In your letter dated September 10, 2024, you requested a tariff classification ruling.
The items under consideration have been identified as two (2) variants of a 2023 Japanese Daihatsu HiJets utility vehicle; a 2WD version (S500), and a 4WD version (S510). Both vehicles are equipped with small, non-road spark ignition engines. In your request you indicate that these vehicles are designed for use for farming and agricultural pursuits within farms, orchards, and other agricultural environments.
Both 2023 Daihatsu HiJet utility vehicles are designed to seat two (2) persons and are equipped with a 6.5-foot cargo bed with three (3) drop down sides, a water-cooled 658 cc in-line 3-cylinder, 12-valve DOHC spark-ignition KF-type engine, which you state was specifically designed for non-road use. The vehicles are limited to 25 mph, which you state makes them compliant with EPA non-road standards.
The HiJets trucks have a Gross Vehicle Weight of approximately 1,500 lbs., are 3.4 meters (11 feet) long by 1.4 meters (4.6 feet) wide, and have a cargo capacity of up to 350 kg (771 lbs.), which you state makes it suitable for transporting agricultural goods and equipment.
You state in your request that these vehicles will be sold with All-Terrain Vehicle (ATV) titles to ensure compliance with non-road use restrictions and suggest that these vehicles be classified according to its purported use as non-road agricultural vehicles. In your email to this office dated September 23, 2024, you state that these vehicles are:
Not certified by the Department of Transportation (DOT) as “Low-Speed Vehicles” under 49 CFR § 571.500 Standard No. 500
Not certified by the Recreational Off-Road Vehicle Association (ROHVA) as “off-road” vehicles
Compliant with EPA’s non-road vehicle standards under 40 CFR Part 1054 and Part 1060, and are designed for practical utility tasks rather than recreational purposes
Compliant with all applicable EPA standards for non-road vehicles, specifically under 40 CFR Part 1054 and 40 CFR Part 1060, and
Classified by DOT as non-road vehicles, so they are not subject to U.S. Federal Motor Vehicle Safety Standards (FMVSS), which only applies to on-road vehicle.
You suggest classification of the above vehicles as non-road agricultural vehicles. You claim that their exclusive use for farming, combined with speed limiters and ATV titling, supports a reduced duty rate, aligning them with other farm equipment. This office disagrees.
The research conducted by this office indicates that these vehicles were designed for on-road use in Japan. Although you provided documentation to indicate that these vehicles have been deemed as “off-road” by the Department of Transportation, they are not akin to other vehicles classified as “off-road.”
Finally, you state that you are open to exploring any relevant trade agreements or provisions between Japan and the U.S. that may further support favorable tariff treatment for these imports. There are no specific provisions which these vehicles may be entitled to.
The applicable subheading for both 2023 Daihatsu HiJets will be 8704.31.0120 Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor vehicles for the transport of goods: Other, with only spark-ignition internal combustion piston engine: G.V.W. not exceeding 5 metric tons: G.V.W. not exceeding 2.5 metric tons”. 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