CLA-2-87:OT:RR:E:NC:N1:101
Joanne Rabideau, VP of US Operations
Affiliated Customs Brokers USA, Inc.
193 West Service Road
Champlain, NY 12919-4441
RE: The tariff classification of a motor vehicle from North America
Dear Ms. Rabideau,
In your letter dated March 26, 2009, you requested a tariff classification ruling on behalf of Bombardier Products of Sherbrooke, Quebec.
The item under consideration has been identified as the Can-Am TSS RU. It is an off-road utility vehicle principally used for transporting people and materials for applications such as construction, farming, hunting, ranching and other. The vehicle is available in a 4X4 configuration which can be disengaged to a 2X4 configuration. The Can-Am TSS RU is capable of carrying 2 people on separate bucket seats and has 3-point safety belts on both the driver and passenger sides. The vehicle is powered, depending on model, by an either an 800cc or a 976cc liquid-cooled, 4-valve, 4- stroke twin cycling engine and has a maximum 600 lbs cargo box capacity, 1500-lb hitch capacity and 1100 lbs payload capacity with a top speed is 65 MPH. The Can-Am TSS RU measures 111.2 inches in length, 58.0 inches in width and 71.8 inches in height (top of roll bar). You state in your ruling request that the TSS will not be equipped with a radio, CD player, air-conditioner or GPS but will have cup holders.
The applicable classification subheading for the Can-Am TSS RU will be 8703.10.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor cars and other motor vehicles principally designed for the transport of persons … : … golf carts and similar vehicles: Other: Other”. The rate of duty will be 2.5%.
Products of Canada classifiable under subheading 8703.10.5060, HTSUS, are currently entitled to duty-free treatment under the North American Free Trade Agreement (NAFTA) upon compliance with all applicable regulations. NAFTA, however, is subject to modification and periodic suspension which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on NAFTA, check our Web site at www.cbp.gov and search for the term "NAFTA".
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