CLA-2-87:OT:RR:NC:N2:201
Bilqees Lakhani
Tiger Powersports LLC
6155 Jimmy Carter, Suite F Norcross, GA 30071
RE: The tariff classification of an electric mobility vehicle from China
Dear Mr. Lakhani:
In your letter dated October 19, 2024, you requested a tariff classification ruling.
The item under consideration has been identified as the Tiger Electric E-Trike. The Tiger E-Trike is powered by an 800-watt motor and has a top speed of 17.3 miles-per hour. You state that the Tiger E-Trike has a 30-mile range, and is designed for off-road, farms, or urban commutes.
The Tiger is equipped with front and rear baskets, a cargo box, and hydraulic shocks and drum brakes. You state that the Tiger is capable of fully charging in just 4-6 hours. You provided the following technical specs:
1 HP Motor: 800W electric motor
Top speed of 17.3 mph
30-mile range
Forward-Neutral-Reverse Transmission
Rear cargo box (3.3 cu ft)
Front and rear baskets
Supports up to 550 lb.
Seating for three
Hydraulic Suspension
Front hydraulic shocks
Quad spring leaf rear suspension
Drum Brakes
Fully charges in 4-6 hours via J1772 charge interface
The applicable subheading for the Tiger Electric E-Trike 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…including station wagons and racing cars: Other”. The rate of duty will be 2.5% ad valorem.
Pursuant to U.S. Note 31(b) to Subchapter III, Chapter 99, HTSUS, effective September 27, 2024, products of China classified under subheading 8703.90.0100, HTSUS, unless specifically excluded, are subject to an additional 100 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.91.03, in addition to subheading 8703.90.0100, 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/programs-administration/trade-remedies, 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