The tariff classification of a Golf-Cart Style "Dumper" Vehicle from China

NY L85735 June 29, 2005 CLA-2-87:RR:NC:MM:101 L85735 CATEGORY: Classification TARIFF NO.: 8704.31.0020 Ms. Barbara Sasso EGL, Eagle Global Logistics 1801 N.W. 82nd Avenue Miami, Florida 33126-1013 RE: The tariff classification of a Golf-Cart Style “Dumper” Vehicle from China Dear Ms. Sasso: In your letter dated June 6, 2005 you requested a tariff classification ruling on behalf of Miami Equipment & Trucks. You submitted descriptive literature (including a picture and specifications) of a Golf-Cart Style “Dumper” Vehicle. This vehicle has a seating capacity for 2 people and is powered by a gasoline engine. It measures 2620 mm (approx. 8’9”) x 1300 mm (approx. 4’3”) x 1890 mm (approx. 6’2”). The maximum speed is 40 km/hr (approx. 25 mph). The vehicle’s weight is 900 lbs; while the dump capacity is 450 lbs. The passenger compartment is enclosed by an open “roll bar” – type cage. There are no windows or windshield. There is a tilting flat bed in the rear. The vehicle has four all-terrain type tires. The manufacturer’s (Jinhua Ryder Electrical Technology Co., Ltd) website states that it is a producer of “golf products and garden machinery products.” You suggest that this vehicle could be classified under HTS 8704.10.5020, which provides for Motor vehicles for the transport of goods: Rear dump: With a capacity of 40.8 metric tons or less. They duty rate would be free. We disagree with your proposed classification because this vehicle does not possess the physical characteristics of a dump truck. The applicable subheading for the Golf-Cart Style “Dumper” Vehicle will be 8704.31.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Motor vehicles for the transport of goods: Other, with spark-ignition internal combustion piston engine: G.V.W. not exceeding 5 metric tons…G.V.W. not exceeding 2.5 metric tons. The rate of duty will be 25% 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