CLA-2-87:OT:RR:NC:N2:201

Jae Y. Chung
QS Customs Brokers, Inc.
2020 Piper Ranch Road
San Diego, CA 92154

RE:      The tariff classification of Hydrogen Fuel Cell Electric Tractors/Trucks from South Korea

Dear Mr. Chung:

In your letter dated March 22, 2022, you requested a tariff classification ruling on behalf of your client, Hyundai Translead, located in San Diego, CA.

The item under consideration has been identified as two (2) versions of the Xcient hydrogen cell electric powered Class 8 Tractor/Truck.  

You state that the Xcient is designed and marketed for commercial cargo hauling.  The vehicle is equipped with a 5th wheel and, although imported together, the rear trailer is removable just like a diesel tractor/trailer detachment.  In your email dated April 12, 2023, you state that only the truck is being imported.

Both Xcient vehicles are powered by a twin array of a 90-kW battery stack that delivers 180 kW of pure, clean electric power and a driving range of 400 km (248 miles).  The bulletproof hydrogen storage tanks have multiple levels of protection to safeguard against accidental leaks and punctures.

You provided the following specifications for the vehicle’s powerplant:

Hydrogen Tank- 31k H2 (350 bar) Battery 72 kWH (24 kWH × 3 each) Stack 180 kW (90 kW x 2 each) Motor 350 kW/2237 Nm

You state that the Xcient has a maximum speed of 85 kph (52mph).

The first version is the basic 4x2 model, which you state is a sufficient for most cargo hauling applications.

The second version is the 6x2, which is equipped with a rear tag axle for added flexibility and for a larger operating capacity. You state that both versions offer a digital cluster on the dashboard that displays the cargo weight distribution in real-time.

The 4x2 truck GVW is listed at 19.5 tons/GCW 38 tons, while the 6x2 truck has a GVW listed at 27 tons/GCW 42 tons (GVW: Gross Vehicle Weight / GCW: Gross Combination Weight).

The applicable subheading for the 4x2 Fuel Cell Tractor/Truck will be 8701.24.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Road tractors for semi-trailers: With only electric motor for propulsion: G.V.W. not exceeding 36,287 kg (80,000 pounds).”  The general rate of duty will be 4%.

The applicable subheading for the 6x2 Fuel Cell Tractor/Truck will be 8701.24.0045, HTSUS, which provides for “Road tractors for semi-trailers: With only electric motor for propulsion: G.V.W. exceeding 36,287 kg (80,000 pounds).”  The general rate of duty will be 4%.

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