CLA-2-87:OT:RR:NC:N2:201
Alexandra M. Stefanelli
Hillebrand
2147 NJ-27
Edison, NJ 08817
RE: The tariff classification of a mobile ice cream station from Italy
Dear Mr. Landini:
In your letter dated September 3, 2020, you requested a tariff classification ruling on behalf of your client, Noe Landini d/b/a Pop’s Old Fashioned Ice Cream, located in Alexandia, Virginia.
The item under consideration has been identified as a customized Piaggio Ape, VIN # MBX000T7BSE002353, that has been converted into a small ice cream shop. You state that the raw body of the Ape was purchased from Piaggio and fully customized into a mobile ice cream shop. The Ape is capable of being plugged into an external electrical outlet to run refrigerators, lights and a point of sale computer. You state that this will allow you to sell ice cream out of your branded store at special events in or around the DC area.
While you state that you cannot drive the Ape, and that it will be trailer-transported from location to location, it was originally equipped with a diesel engine and was capable of propulsion. Despite the removal of the engine, it is still identifiable as a Piaggio Ape, a motor vehicle for the transportation of cargo.
The applicable subheading for the mobile ice cream station will be 8704.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Motor vehicles for the transport of goods: Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): G.V.W. not exceeding 5 metric tons”. The rate of duty will be 25% ad valorem.
Please note, this classification has no effect on the importability of any vehicle or vehicle parts/accessories deemed restricted; this includes motor vehicles not conforming to Federal Safety and Emission Standards. Any questions regarding the importation of these vehicles and/or parts may be directed to the National Highway Traffic Safety Administration (NHTSA) at 888-327-4236 and/or the Environmental Protection Agency (EPA) at 202-272-0167.
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 the 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