CLA-2-85:OT:RR:NC:N1:101
Mark Felling
Broadened Horizons
15382 80th Place North
Maple Grove, MN 55311-2166
RE: The tariff classification of scooters from Brazil
Dear Mr. Felling,
In your letter dated May 15, 2012, you requested a tariff classification ruling.
The first item being considered is the Road Chariot City Wheelchair Mobility Scooter. According to your website, the Road Chariot City Wheelchair Mobility Scooter contains an internal combustion piston engine with a four (4)-cylinder capacity of 125 cc and is designed for use by the physically handicapped (specifically, wheelchair-bound). It is capable of traveling between 45 to 50 miles per hour on the open road. The vehicle, resembles a three (3)-wheeled motorcycle, but is specifically designed with a raising and lowering access ramp between the two (2) rear wheels that enables a wheelchair user to roll into a cockpit. The disabled person drives and controls the vehicle from their wheelchair.
The second item being considered is the Road Chariot Highway Wheelchair Mobility Scooter. According to your website, the Road Chariot Highway Wheelchair Mobility Scooter contains an internal combustion piston engine with a four (4)-cylinder capacity of 150 cc and is designed for use by the physically handicapped (specifically, wheelchair-bound). It is capable of traveling between 55 to 60 miles per hour on the open road. The vehicle, resembles a three (3)-wheeled motorcycle, but is specifically designed with a raising and lowering access ramp between the two (2) rear wheels that enables a wheelchair user to roll into a cockpit. The disabled person drives and controls the vehicle from their wheelchair.
The third item being considered is the Road Chariot Freeway Wheelchair Mobility Scooter. According to your website, the Road Chariot Highway Wheelchair Mobility Scooter contains an internal combustion piston engine with a four (4) cylinder capacity of 300 cc and is designed for use by the physically handicapped (specifically, wheelchair-bound). It is capable of traveling between 70 to 75 miles per hour on the open road. The vehicle, resembles a three (3)-wheeled motorcycle, but is specifically designed with a raising and lowering access ramp between the two (2) rear wheels that enables a wheelchair user to roll into a cockpit. The disabled person drives and controls the vehicle from their wheelchair.
In your request, you propose classification of all three (3) models of Road Chariot Scooters in subheading 8703.21.00 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for “ … 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 Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs (General Rules of Interpretation). EN 87.03, which specifies the types of vehicles classifiable in HTSUS heading 8703, states “The heading [8703] … covers … three-wheeled vehicles … which, by virtue of their mechanical structure, possess the characteristics of conventional motor cars, that is motor car type steering system or both reverse gear and differential.” The models of Road Chariot Scooter specified in this ruling do not meet this standard.
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 8711 provides for “Motorcycles … .”
General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.” Subheadings 8711.20.00 and 8711.30.00 provide for “Motorcycles … : With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc [and] With reciprocating internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc.”
The applicable classification subheading for both the Road Chariot City Wheelchair Mobility Scooter and the Road Chariot Highway Wheelchair Mobility Scooter will be 8711.20.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Motorcycles … : With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc: Exceeding 90 cc but not exceeding 190 cc." The rate of duty will be Free.
The applicable classification subheading for the Road Chariot Freeway Wheelchair Mobility Scooter will be 8711.30.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Motorcycles … : With reciprocating internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc: Exceeding 290 cc but not exceeding 490 cc." The rate of duty will be Free.
Regarding your claim of duty-free treatment under 9817.00.96, HTSUS, for these items, although these items could be used by those with an acute or transient disability, as that term is used in HTSUS Chapter 98, Subchapter 17, U.S. Note 4, we believe it would be very unusual for someone with an acute or transient disability to have purchased and learned to control specialized items like these and that their purchase by those without any disability would be fugitive. Also, a conversion for ordinary use, if possible, would require very extensive and expensive changes.
You state, “Broadened Horizons designs, manufactures, and distributes assistive technologies providing greater independence to disabled/handicapped individuals.” That is consistent with a specialized channel of trade for these items, which appears to be the case.
Your item is similar in its use and features to the one in New York Ruling Letter N058540, May 21, 2009, which we ruled to be eligible for duty free treatment under 9817.00.96.
On that basis, a secondary classification will apply for these items in 9817.00.96, HTSUS, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind), free of duty and user fees (if any). Note that the requirement that the importer prepare and file a U.S. Department of Commerce form ITA-362P has been eliminated via a notice from the International Trade Administration, published in the Federal Register of June 1, 2010. Also note that this classification has no effect on any quota, visa, or restricted merchandise requirements or countervailing or dumping duties.
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://www.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 specifically regarding the classification in 9817.00.96 of this item, contact National Import Specialist J. Sheridan at 646-733-3012. If you have any other questions regarding the ruling, please contact National Import Specialist Richard Laman at 646-733-3017.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division