The tariff classification of motor vehicles from the United Kingdom

N063455 June 30, 2009 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8703.21.0000 Robert Howard English Shadöw System P.O. Box 286 New Kensington, PA 15068-0286 RE: The tariff classification of motor vehicles from the United Kingdom Dear Mr. English, In your letter received on June 3, 2009, you requested a tariff classification ruling on behalf of your client Apache Quads of Kidderminster, Worcestershire, United Kingdom. The items under consideration are seven (7) motor vehicles which have been identified as the “Tomahawk”, “RLX 100S”, SX 100S”, “RLX 320AX”, “RLX 320SX”, “RLX 450SX”, and the “RLX 320 Utility/“Cougar 320 Security”. The first item, the Tomahawk, is a four (4)-wheeled all-terrain vehicle (ATV). The Tomahawk is powered by a 50 cc, 4-stroke engine which is fitted with a youth speed restrictor. It features an electric starter, an automatic transmission, double A-arm front suspension with a mono shock rear and front and rear drum brakes. The Tomahawk measures 1200mm in length, 800mm in width and 750mm in height. The second and third items, the RLX 100S and SX 100S, are both four (4)-wheeled ATVs. Both are powered by a 100 cc, 2-stroke engine. In addition, both ATVs feature an electric starter, a CVT automatic transmission with reverse, double wishbone suspension in front with a single rear damper and front drum and rear disc brakes. Both the RLX 100S and SX 100S measure 1400mm in length, 926mm in width and 965mm in height. RLX 100S SX 100S The fourth and fifth items, the RLX 320AX and RLX 320SX, are both four (4)-wheeled ATVs. Both are powered by a 320 cc, single-cylinder engine. In addition, both ATVs feature an electric starter, a CVT automatic transmission with reverse, sports extended suspension and front dual- hydraulic, disc brakes and rear single-hydraulic disc brakes. Both the RLX 320AX and RLX 320SX measure 1825mm in length, 1230mm in width and 1140mm in height. RLX 320AX RLX 320SX The sixth item, the RLX 450SX, is a four (4)-wheeled ATV. The RLX 450SX is powered by a 450 cc, DOHC 4 valve, liquid-cooled engine. The RLX 450SX features an electric starter; a six (6)-speed, manual transmission with dedicated reverse; extended front A arm suspension with 5-way pre-load, adjustable, gas shock absorbers in front and a single gas shock with an alloy swing arm suspension in the rear and front dual-hydraulic disc brakes and single rear hydraulic disc brakes. The RLX 450SX measures 1825mm in length, 1230mm in width and 1140mm in height. The final item, the RLX 320 Utility/Cougar 320 Security, is a four (4)-wheeled ATV. The designation “Cougar 320 Security” is used by the military for procurement purposes only; regardless of designation, the vehicle, per the importer, is exactly the same. The RLX 320 Utility is powered by a 280 cc, OHV single-cylinder, 4-stroke engine. It features an electric starter, a CVT automatic transmission with dedicated reverse, fully independent suspension in front and a single gas shock with an alloy swing arm suspension in the rear, front, dual-hydraulic, disc brakes and single, rear-hydraulic disc brakes. The RLX 320 Utility measures 1215mm in length, 1210mm in width and 2060mm in height. The applicable classification subheading for the Tomahawk, RLX 100S, SX 100S, RLX 320AX, RLX 320SX, RLX 450SX and the RLX 320 Utility/Cougar 320 Security will be 8703.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor cars and other motor vehicles principally designed for the transport of persons… : 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%. In all future ruling requests, please observe the following guidelines - (1) Ruling requests must concern prospective shipments and be in writing. (2) Ruling requests will contain a maximum of 5 items in order to be accepted. The items in a single request must be of the same class or kind. For example, a request concerning textile articles may not include items such as footwear. (3) The outside of envelopes and packages should be annotated “Binding Ruling Request.” (4) Rulings will not be issued in response to oral requests. (5) A copy of the ruling or the ruling control number should be provided with the entry documents filed at the time the merchandise is imported. (6) Rulings will be binding at all ports of entry, effective on the date of the ruling letter, unless revoked by the Headquarters Office of Regulations and Rulings (OR&R). (7) Ruling requests must be in writing and contain a complete statement of all relevant facts relating to the transaction including: names, addresses and other identifying information of all interested parties (if known); the manufacturer ID code (if known); name(s) of the port(s) in which the merchandise will be entered (if known); description of the transaction (for example, a prospective importation [merchandise] from [country]); a statement that there are, to the importer’s knowledge, no issues on the commodity pending before Customs or any court and a statement as to whether classification (HTSUS) advice has been sought from a Customs officer and, if so, from whom and what advice was rendered, if any. (8) Ruling requests must also contain sufficient information to determine the proper tariff classification, such as: a full and complete description of the article in the condition in which it will be imported; the article’s principal use in the United States; the commercial, common, or technical designation of the article; for articles composed of two or more materials, the relative quantity by weight of each component; samples, individually packed for mailing, or illustrative literature; chemical analysis, flow charts, CAS number, etc.; inclusion of any special invoicing requirements per Part 141 of the Customs Regulations (if known) and any other information that may assist in determining the appropriate tariff classification of the article. 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