The tariff classification of an electric vehicle from Japan

N159938 May 4, 2011 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8703.90.0000 Mehriban Mammadova MM 25 E. Pearson Chicago, IL 60611-2045 RE: The tariff classification of an electric vehicle from Japan Dear Ms. Mammadova, In your letter dated April 8, 2011, you requested a tariff classification ruling. The item under consideration has been identified as the “i MiEV”, a four-door electric car. You state in your request that it weighs 2,584 lbs. (1,172 kg) and is powered by a single permanent magnet synchronous motor with an output of 47 kW (63 hp). The motor, mounted on the i MiEV’s rear axle, derives its power from a 16 kWh battery. You additionally state that the vehicle uses a single-speed reduction gear transmission, which gives the car a maximum speed of 130 kilometers per hour (80 mph). The applicable classification subheading for the i MiEV will be 8703.90.0000, 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.” The rate of duty will be 2.5%. 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