CLA-2-87:RR:NC:MM:101 L80078
Ms. Jean Robitaille
Manager, Purchasing
Bombardier Recreational Products Inc.
75, rue J.-A Bombardier
Sherbrooke, Quebec
Canada J1L 1 W3
RE: The tariff classification of motorcycles from Canada.
Dear Ms. Robitaille:
In your letter dated September 30, 2004 you requested a tariff classification ruling.
The article is a three-wheeled vehicle with the following features:
It is powered by a 4-stroke, liquid-cooled, engine of more than 970 cc.
It will use a 5-speed sequential transmission with neutral and reverse, but other transmissions such assemi-automatic or automatic versions are also being considered.
The steering system uses a handlebar-type control acting on a steering column.
Controls include:
Throttle: Right hand side twist grip control.
Footshifting control version: Left hand side, foot operated.
Semi-automated shifting version: shifting switch located on the Left hand side handlebar.
Independent front suspension and a rigid swing-arm at the rear.
Braking system, instruments and equipment are FMVSS compliant.
The applicable subheading for the three wheeled motorcycle will be 8711.50.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars : With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cc; Exceeding 970 cc. The rate of duty will be Free;.
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 Robert DeSoucey at 646-733-3008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division