The tariff classification of a Tomcar™ Ultimate Terrain Vehicle (UTV) from Mexico

NY K86759 June 30, 2004 CLA-2-87:RR:NC:MM:101 K86759 CATEGORY: Classification TARIFF NO.: 8703.21.0000 Mr. Robert W. Hardy - President International Trade Consultants 1647 Isabella Ct. Millersville, Maryland 21108 RE: The tariff classification of a Tomcar™ Ultimate Terrain Vehicle (UTV) from Mexico Dear Mr. Hardy: In your letter dated June 10, 2004 you requested a tariff classification ruling on behalf of your client UTV Technology. You submitted a brochure depicting the Tomcar™ Ultimate Terrain Vehicle (UTV). The brochure states that this is an off-road vehicle suitable for “Off-road touring, Hunting, Patrolling, Fishing, Ranching, and Off-road racing”. The brochure depicts a seating capacity for two adults. The rear of the vehicle, behind the seats, has a “deck” or platform for goods storage. The vehicle does not have an enclosed cab - a tubular frame surrounds the passenger compartment. A 952-cc displacement gasoline engine powers the vehicle. You state that you believe the correct HTS classification for the Tomcar is 8709.19.0030, which provides for Works trucks. We disagree with your proposed classification because this vehicle does not conform to the definition of a Works truck. Even though the Tomcar might have some commercial applications, it is clear from the brochure you submitted and the Tomcar website (WWW.Tomcar.Com) that the primary purpose of these vehicles is for fun, recreation, sportsmen, and off-road use. The applicable subheading for the Tomcar™ Ultimate Terrain Vehicle (UTV) 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division