CLA-2-87:OT:RR:NC:N2:201
Martin Eduardo Tamez
Intercargo Brokers, LLC
825 Union Pacific Blvd.
Laredo TX 78045
RE: The tariff classification of an electric skateboard from China
Dear Mr. Tamez:
In your letter dated April 10, 2018 you requested a tariff classification ruling on behalf of your client, Famosa North America Inc., of San Juan, Puerto Rico.
The item under consideration has been identified as the FEBER "Urban Surf" skateboard (Model # PR00038402). The Urban Surf is a two-wheeled electric powered skateboard, which you state is intended for children between the ages of 6 and 12 years for use in private areas. Although you state that this is a prospective import from Mexico to the United States, you state that the Country of Origin of the Urban Surf is China.
The Urban Surf uses an electric balance system to maintain the positioning of the upper board. This piece can be positioned perpendicular or diagonal in relation to the lower fixed body. The board transverses straight-ahead by depressing the foot buttons, which are constructed of a rubbery, non-slip material which facilitate solid gripping of the foot to the surface of the board. The Urban Surf is capable of turning and rotating a full 360 degrees by using the remote control which is worn on a wrist strap and controlled by hand.
The applicable subheading for the FEBER “Urban Surf” will be 8711.60.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars: With electric motor for propulsion”. The rate of duty will be Free.
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