The tariff classification of a remote-controlled motor vehicle from China

N018379 November 5, 2007 CLA-2-87:OT:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8704.90.0000 Eric Denny, Co-owner Creation Design and Distributing, LLC 1035 Whitehall Place Lexington, KY 40517-2759 RE: The tariff classification of a remote-controlled motor vehicle from China Dear Mr. Denny, In your letter dated October 9, 2007, you requested a tariff classification ruling. The item concerned is the RealCaddie; it is an aluminum, four-wheeled, electric-powered, remote- controlled golf bag transporter. The RealCaddie has a rectangular platform on its base, a pipe-shaped vertical spine and a pipe-shaped handle angled at forty-five degrees (45°). You state on your web page, www.realcaddie.com, that the transporter is powered by two (2) 250-Watt, hub-center, brushless, magnetic motors ( a total of 500 Watts of power) which is supplied by two (2) 12V, 12AH (24v) sealed batteries. In your Ruling Request, you propose that the RealCaddie be classified under 8705.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Special purpose motor vehicles, other than those principally designed for the transport of persons or goods … : Other”. Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... ". Heading 8705 specifies that it applies to “ … motor vehicles, other than those principally designed for the transport of … goods … ”. The RealCaddie is designed to transport a golf bag, which is a “good”. Heading 8704 specifies that it applies to “Motor vehicles for the transport of goods”. The applicable classification subheading for the RealCaddie will be 8704.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor vehicles for the transport of goods: Other”. The rate of duty will be 25%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/. 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division