CLA-2-87:OT:RR:NC:N1:101
Robert Howard English
Shadöw System
P.O. Box 286
New Kensington, PA 15068-0286
RE: The tariff classification of motor vehicles and motor vehicle accessories from the United Kingdom
Dear Mr. English,
In your letter received on June 3, 2009, you requested a tariff classification ruling on behalf of your client Battlequads Ltd of Shrewsbury, United Kingdom.
The items under consideration are four (4) motor vehicles which have been identified as the BullDog 205SE, BullDog 250 Demon, BullDog 250 Type R and the TGB Target 525/Pit Bull as well as a motor vehicle accessory identified as the Quadzilla ATV & PGO Bug Cover.
In your ruling request you state that all three BullDog class vehicles share the same features which include:
250 cc, 4-stroke engines with oil cooler
5-speed manual transmission with 6th dedicated reverse gear
Electric ignition
Front and rear double-wishbone suspension
Front and rear disk brakes
Dimensions of 1735mm in length by 1035mm in width and 1240mm in height
A maximum power of 14kw @ 8500rpm
A maximum speed of 85 km/h
A maximum load capacity of 180 kg.
You state that the BullDog 250 Type R is a road legal vehicle with extensive “Type R” upgrades to produce a custom vehicle. You did not include in your ruling request any mention of specifically what the upgrades are.
The fourth vehicle, identified as the TGB Target 525/Pit Bull, is a four (4)-wheeled all-terrain vehicle (ATV). The TGB Target 525 is powered by a 503 cc, 4T, single-cylinder S.O.H.C engine with a maximum speed of 75 mph. It features an electric starter; 4x4 shaft drive; a three-gear, automatic, CVT transmission; double A-arm front suspension with a swing arm rear suspension and front and rear disc brakes. The TGB Target 525 measures 2290mm in length, 1154mm in width and 1242mm in height.
BullDog 205SE Bulldog 250 Demon
BullDog 250 Type R TGB Target 525/Pit Bull
The applicable classification subheading for the BullDog 205SE, BullDog 250 Demon, BullDog 250 Type R, TGB Target 525/Pit Bull will be 8703.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor cars and other motor vehicles principally designed for the transport of persons … : Other vehicles, with spark-ignition internal combustion reciprocating piston engine: Of a cylinder capacity not exceeding 1,000 cc.” The rate of duty will be 2.5%.
In addition, you requested classification of the Quadzilla ATV & PGO Bug Cover. No information was provided about these accessories and, therefore, no classification determination can be made.
In all future ruling requests, please observe the following guidelines -
(1) Ruling requests must concern prospective shipments and be in writing.
(2) Ruling requests will contain a maximum of 5 items in order to be accepted. The items in a single request must be of the same class or kind. For example, a request concerning textile articles may not include items such as footwear.
(3) The outside of envelopes and packages should be annotated “Binding Ruling Request.”
(4) Rulings will not be issued in response to oral requests.
(5) A copy of the ruling or the ruling control number should be provided with the entry documents filed at the time the merchandise is imported.
(6) Rulings will be binding at all ports of entry, effective on the date of the ruling letter, unless revoked by the Headquarters Office of Regulations and Rulings (OR&R).
(7) Ruling requests must be in writing and contain a complete statement of all relevant facts relating to the transaction including: names, addresses and other identifying information of all interested parties (if known); the manufacturer ID code (if known); name(s) of the port(s) in which the merchandise will be entered (if known); description of the transaction (for example, a prospective importation [merchandise] from [country]); a statement that there are, to the importer’s knowledge, no issues on the commodity pending before Customs or any court and a statement as to whether classification (HTSUS) advice has been sought from a Customs officer and, if so, from whom and what advice was rendered, if any.
(8) Ruling requests must also contain sufficient information to determine the proper tariff classification, such as: a full and complete description of the article in the condition in which it will be imported; the article’s principal use in the United States; the commercial, common, or technical designation of the article; for articles composed of two or more materials, the relative quantity by weight of each component; samples, individually packed for mailing, or illustrative literature; chemical analysis, flow charts, CAS number, etc.; inclusion of any special invoicing requirements per Part 141 of the Customs Regulations (if known) and any other information that may assist in determining the appropriate tariff classification of the article.
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