CLA-2-87:OT:RR:NC:N2:201
Aldo Ballesteros
11 N Birch Stret
Pharr, TX 78577
RE: The tariff classification of mobile beer kiosk from China
Dear Mr. Ballesteros:
In your letter dated February 25, 2025, you requested a tariff classification ruling on behalf of your client Everica Oralia Rivera.
The item under consideration has been identified as an electric scooter with a built-in concession beer dispensing kiosk. You state that the principal use will be for marketing purposes at business events. The vehicle's production model name is "Beer Piaggio".
The vehicle consists of an electric motor scooter with six (6) beer dispensing taps mounted on the rear. It comes with an electric power circuit consisting of:
• 6 service led lights
• 1 circuit breaker
• 4 power outlets
• Rear view camera
• Driving information display
• Factory installed cooling system
• Gross Vehicle Weight Rating (GVWR): 800 kgs
• FRONT Gross Axle Weight Rating (GAWR): 290 kgs
• REAR GAWR: 290 kgs
• VIN: R8MU1G3M3R0B01457
You state that the kiosk will be imported without CO2 tanks or beer kegs. The “Beer Piaggio” was manufactured by Henen Urdream Industry Co. Ltd.
The applicable subheading for the Beer Piaggio mobile beer kiosk 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 percent ad valorem.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 8704.60.0000HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 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., 9903.88.02, in addition to subheading 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/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 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