The tariff classification of a vehicle from Germany

N174739 August 8, 2011 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8716.80.5090 Lee R. Hollenbeck, Manager Mountaincart USA LLC P.O. Box 5407 Breckenridge, CO 80424-5407 RE: The tariff classification of a vehicle from Germany Dear Mr. Hollenbeck, In your letter dated July 9, 2011, you requested a tariff classification ruling. The item has been identified as the Mountaincart. It is a thirty-five (35) pound, non-motorized, sit-down scooter comprised of three (3) rubber tires, an aluminum frame, a plastic seat and hydraulic brakes. There are two (2) aluminum foot rest bars attached to the frame. The front handlebars pivot in order to steer the Mountaincart as it is ridden downhill, propelled by gravity. The applicable classification subheading for the Mountaincart will be 8716.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … other vehicles, not mechanically propelled … : Other vehicles: Other: Other: Other.” The rate of duty will be 3.2%. 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/. In your request, you also asked for a country of origin determination. Since you state in your request that the Mountaincart is “from Germany” and your website (www.mountaincart.com) lists a company address in Brannenburg, Germany, then Germany, to the best of our knowledge, is its country of origin. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs 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