CLA-2-89:OT:RR:NC:N2:206

Angela P. Gautreau
C.H. Robinson
300-6285 Northam Drive
Mississauga, L4V 1X5
Canada

RE: The tariff classification of a Hydrofoiler SL3 e-Bike from China

Dear Ms. Gautreau:

In your letter, dated July 20, 2022, you requested a tariff classification ruling on behalf of your client, Manta5. Pictures and other descriptive literature were provided to this office with your request.

The subject merchandise is a Manta5 Hydrofoiler SL3 e-Bike, which has all water terrain capabilities and made with the intention of building a new sport. It is equipped with the following top features: an easy electric only launch, 10 levels of motor assistance, throttle override, up to 4 hours of ride time, a composite monocoque chassis with new floatation and mount ergonomics, carbon fiber or composite foils, 19.4 kilometers per hour or 12.05 miles per hour top speed, disassembly into 4 pieces for easy transport, 36 kilograms total assembled weight, Bluetooth connectivity, a dedicated App, and a dual waterproof lithium-ion 58-volt Hydro pack battery.

The variable electric assist 2.5-kilowatt motor is controlled by a remote, or pedal assist, which allows the user to effectively cycle between 10 levels of motor assistance. The motor assistance provides versatility, for a wide range of body types, fitness levels, and the ability to allow an individual to choose the intensity of their ride. It also includes a manual mode, to allow the rider to pedal without motor assist, or ride and coast, with no pedaling required. The Hydrofoiler SL3 incorporates an integrated LCD display, which displays live battery level, assist level, throttle position, system warnings, rider power display, and rider cadence display. The Hydrofoiler SL3 also has added safety features, such as a propeller shroud, independent manual and electric drives, and tilt sensors that cut power to the propeller when you fall.

In your request, you suggest that the Manta5 Hydrofoiler SL3 e-Bike is classifiable as a water-sport equipment under subheading 9506.29.0080, Harmonized Tariff Schedule of the United States (HTSUS). However, Legal Note 1(n) states that this chapter does not cover “Sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII.” Similarly, Legal Note 1(q) to Chapter 95 states that this chapter does not cover “Sports craft such as canoes and skiffs (chapter 89), or their means of propulsion (chapter 44 for such articles made of wood).” Furthermore, there are no similar exemplars in the Explanatory Notes for heading 9506 that would indicate that the Manta5 Hydrofoiler SL3, a self-propelled sport watercraft, is properly classified within this provision. Being that the Manta5 Hydrofoiler SL3 is similar to both the sport crafts and vehicles of Chapter 89, it is precluded from classification in heading 9506 by application of Note 1(q).

The applicable subheading of the Manta5 Hydrofoiler SL3 e-Bike will be 8903.99.9100, HTSUS, which provides for “Yachts and other vessels for pleasure or sports; row boats and canoes: Other: Other: Other.” The duty rate will be 1 percent ad valorem.

Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8903.99.9100, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8903.99.9100, HTSUS, listed above.

The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.

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, please contact National Import Specialist Liana Alvarez at [email protected].


Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division