CLA-2-87:OT:RR:NC:N2:101

Jackson Hwu
Private Advertising Group
600 Brickell Ave. Suite 1725
Miami, FL 33131

RE: The tariff classification of an electric passenger vehicle from Spain

Dear Mr. Hwu:

In your letter dated July 7, 2017 you requested a tariff classification ruling.

The item under consideration has been identified as “The Twizy”. You state in your request that the Twizy uses a 58 volt lithium-ion rechargeable battery. Additionally, you state that, although the Twizy is a street legal vehicle designed for urban use, it cannot be used on expressways.

The Twizy will be imported as a complete quadricycle (no assembly required). It has a 2-passenger capacity.

The specific model being imported has been identified as the “Life” and has a maximum speed of 80 kph (50 mph). Dimensions: length 2,338 mm x width 1,234 mm x height 1,454 mm. The Twizy Life has an average driving range of 56 miles with a full battery. It is equipped with lamps, interior lights, dual side mirrors (left and right), 4-point front safety belt, 3-point rear safety belt as well as a passenger airbag.

The applicable subheading for the Twizy Life will be 8703.80.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor cars and other motor vehicles principally designed for the transport of persons…, 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