CLA-2-87:OT:RR:NC:N2:201
Samir Varma
Thompson Hine LLP
1919 M Street NW Washington, DC 20036
RE: The tariff classification of an all-electric Class 8 road tractor from China
Dear Mr. Varma:
In your letter dated June 23, 2023, you requested a classification ruling determination on an All-Electric Class 8 Road Tractor on behalf of your client, Windrose Technology Inc., located in Sunnyvale, California.
The tractor will be imported as a complete and finished road tractor. It will include 3 axles, an electric battery assembly, a coupling device for trailers or semi-trailers, a driving cab, and seats for the crew with a gross vehicle weight of 54,330 pounds (24,643.6 kg). The principal use of the article is to haul trailers using a coupling device.
You state the imported article will be fully compliant with all applicable U.S. requirements, including the regulations administered by National Highway Traffic Safety Administration, Federal Motor Carrier Safety Administration, and United States Environmental Protection Agency.
The applicable subheading for the Electric Road Tractor 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% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8701.24.0015, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9902.88.02, in addition to subheading 8701.24.0015, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at:
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions https://www.cbp.gov/trade/remedies/301-certain-products-china
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 at https://hts.usitc.gov/current.
Please note, this classification has no effect on the importability of any vehicle or vehicle parts/accessories deemed restricted; including 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.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR Part 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