CLA-2-87:OT:RR:NC:N1:101
Jim Scott, Vice-President
ZuumCraft, Inc.
1155 Camino Del Mar, PMB 449
Del Mar, CA 92014-2605
RE: The tariff classification of an electric vehicle from China
Dear Mr. Scott,
In your letter dated February 20, 2009, you requested a tariff classification ruling.
The item under consideration is a three-wheeled, VLEV (Very Light Electric Vehicle) identified as the Zuumer. The Zuumer is a personal transportation platform which can be used for short distances on bicycle lanes and side-of-road locations.
You state in your ruling request that the Zuumer’s front wheel is powered by a 1,000W, Sealed, Brushless Motor and that its passenger can either stand on the rear deck or sit on an optional seat. It measures 65 inches in length, 45 inches in height with the handle bars extended to their maximum height and 18 inches in width at its widest point (the rear deck which sits atop the rear wheels). The Zuumer weighs 90 lbs., has a maximum load capacity of 200 lbs at a 10 percent incline and a maximum speed of 20 miles per hour.
The Zuumer is equipped with front and rear disc brakes, a twist grip throttle, LED headlight, brake and tail lights and a keyless on/off fob with alarm; it derives power from two (2) Lithium-ion (Li-Ion), Polymer, 24V, 11.5Ah batteries.
The applicable classification subheading for the Zuumer will be 8711.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … cycles fitted with an auxiliary motor, with or without side-cars … : Other”. The rate of duty will be Free.
In addition to classification of the Zuumer, you requested assistance in determining if the same classification (HTSUS 8711.90.000) would apply to the batteries, separately imported, that are required to operate the Zuumer:
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... ”. Heading 8507 provides for “Electric storage batteries … .”
General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.” Subheading 8507.80.8000 of the HTSUS provides for “Electric storage batteries … : Other storage batteries.”
The applicable classification subheading for the Lithium-ion (Li-Ion) Polymer, 24V, 11.5Ah Batteries, if imported separately, will be 8507.80.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric storage batteries … : Other storage batteries: Other.” The rate of duty will be 3.4%.
Lastly, you inquired as to the HTSUS classification of the Zuumer if it was imported as an unassembled kit or CKD (Completely Knocked Down):
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... ”. GRI 2.(a) states “Any reference in a heading to an article shall be taken to include a reference to that article … entered unassembled or disassembled.” Therefore, a complete, unassembled or disassembled Zuumer is classifiable in the same HTSUS heading as an assembled Zuumer upon importation into the United States.
The applicable classification subheading for the Zuumer, if imported into the Unites States CKD (Completely Knocked Down) or in a complete, unassembled Kit, will be 8711.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … cycles fitted with an auxiliary motor, with or without side-cars … : Other”. The rate of duty will be Free.
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