CLA-2-87:OT:RR:NC:N2:201
Mr. Carlos Mendez
LOPEZ & JAMES EMEA
Windsor House
40-41 Great Castle Street
London, W1W8LU
United Kingdom
RE: The tariff classification of an electric vehicle from the United Kingdom
Dear Mr. Mendez:
In your letter dated November 6, 2020, you requested a tariff classification ruling on behalf of your client, Junior Classics LTD, located in London.
The item under consideration has been identified as the Bugatti Baby II, which you state is manufactured by the British company Junior Classics LTD (d/b/a The Little Car Company).
According to your website, the vehicle will not be mass-produced, but limited to only 500 vehicles and it is being produced only upon a previous order and payment.
The vehicle itself is a 3/4 scaled replica of a Bugatti Type 35, which is powered by an electric power plant that can be driven by an adult or child. You state in your request that there are three (3) types of vehicle design: Base, Vitesse and Pur Sang. They only differ in body materials and the capabilities of the powertrain, which do not affect the classification of these vehicles.
This first import will be of a “Base” model and it will be available with a two (2) mode electric powertrain, either 1 kW (20kph) or 4kW (45kph), with an additional 10 kW (delimited mode) in the Vitesse & Pur Sang models that will allow it to achieve a top speed of approximately 75kph.
The applicable subheading for the all three (3) models of the Bugatti Baby II 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 (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% ad valorem.
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