The tariff classification of an All Terrain Vehicle from Taiwan

NY F84501 March 31, 2000 CLA-2-87:RR:NC:MM:101 F84501 CATEGORY: Classification TARIFF NO.: 8703.21.0000 Mr. Louis De Cuzzi D.R.R. Inc. 900 Theora Dr. Brunswick, Ohio 44212 RE: The tariff classification of an All Terrain Vehicle from Taiwan Dear Mr. De Cuzzi: In your letter dated March 15, 2000 you requested a tariff classification ruling. You submitted a picture of the All Terrain Vehicle (ATV) you will be importing. The vehicle is intended for recreational off-road use. You state that two Taiwanese companies will manufacture the ATV's: Yiheng Company ATV and Dinli Industrial Co. The Models for the Yiheng manufactured ATV's are 50/90; while the Models for the Dinli manufactured ATV's are 50/90/150. All will come in three engine sizes: 50 cc, 90 cc, and 150 cc. The engine will be 2-stroke, single cylinder, air cooled, and oil injected. It appears from the photograph that the ATV will transport one or two persons. The applicable subheading for the All Terrain Vehicle will be 8703.21.0000, Harmonized Tariff Schedule of the United States (HTS), 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 spark ignition internal combustion reciprocating piston engine: Of a cylinder capacity not exceeding 1,000 cc. The rate of duty will be 2.5% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Robert DeSoucey at 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division