The tariff classification of an All Terrain Vehicle (ATV) from Korea and Taiwan

NY I86623 October 18, 2002 CLA-2-87:RR:NC:MM:101 I86623 CATEGORY: Classification TARIFF NO.: 8703.90.0000 Ms. Maria Necci Maria Necci Customs Broker, Inc. J.F.K. International Airport Cargo Building #80, Room #226 Jamaica, New York 11430 RE: The tariff classification of an All Terrain Vehicle (ATV) from Korea and Taiwan Dear Ms. Necci: In your letter dated October 4, 2002 you requested a tariff classification ruling. You submitted literature depicting the “Bumble Beast” All Terrain Vehicle (ATV). You state that the ATV’s manufactured in Korea will have gasoline engine sizes of 50 cc and 90 cc. The ATV’s manufactured in Taiwan will have a gasoline engine size of 150 cc. The vehicle has four wheels and has a length of 49.2 inches; a width of 30.7 inches; and a height of 32.4 inches. The vehicle has “handlebar” type steering. The brakes are drum in the front and disc in the rear. You state that you believe that the ATV should be classified under HTS 8711, which provides for Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without sidecars. The duty rate would be Free. We disagree with your proposed classification. The applicable subheading for the All Terrain Vehicle (ATV) will be 8703.90.0000, 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 racing cars and station wagons: Other. 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division