Base
H886322002-03-04New YorkClassification

The tariff classification of a Coms Electric Vehicle from Japan

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-28 · Updates monthly

Summary

The tariff classification of a Coms Electric Vehicle from Japan

Ruling Text

NY H88632 March 4, 2002 CLA-2-87:RR:NC:MM:101 H88632 CATEGORY: Classification TARIFF NO.: 8709.11.0030 Mr. John F. Jäger Customs Compliance Manager Toyota Tsusho America, Inc. 702 Triport Road Georgetown, Kentucky 40324 RE: The tariff classification of a Coms Electric Vehicle from Japan Dear Mr. Jäger : In your letter dated February 11, 2002 you requested a tariff classification ruling. You submitted literature depicting the Coms Electric Vehicle that you state comes in many model variations: Basic, Delivery, Open, and Pipe-deck. You state that in the United States these would all be used for off-road use only – golf courses or in plants. You state that these vehicles can go on one charge a distance of 80 km/50 miles. The Coms vehicle’s top speed is 50 km/hr or 31 mph. Also, depending on which vehicle is purchased, a full recharge will take from 8-13 hours. The applicable subheading for the Coms Electric Vehicle will be 8709.11.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles. The rate of duty will be Free. 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division