CLA-2-87:OT:RR:NC:N1:101
Daryl R. Nelson, President
Fleet Motors, LLC.
1865 Herdon Ave, Suite K-347
Clovis, CA 93611
RE: The tariff classification of electric vehicles from China
Dear Mr. Nelson:
In your letter dated April 6, 2017, you requested a tariff classification ruling.
The two items under consideration have been identified as the EV2plus+ Mini Car, and the EV4plus+ Mini Car. You state in your request that both cars occupy the same footprint (105” x 51” wide), and weigh 1,278lbs. You state that the difference between the two is that the EV2plus+ has a single set of doors in the front for passengers, a wall behind the seats, which allows for a larger trunk area of about 36” deep x 48” wide x 32” tall, and only a single rear trunk door (hatch back).
The applicable subheading for the EV2plus+ Mini Car will be 8704.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor vehicles for the transport of goods: Other”. The rate of duty will be 25%.
The applicable subheading for the EV4plus+ Mini Car will be 8703.80.0000, HTSUS, which provides for “Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: Other vehicles, with only electric motors for propulsion”. The rate of duty will be 2.5%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
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 Matthew Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division